.accounting-article{background:#fff;color:#334155;overflow:hidden}
.accounting-wrap{width:min(1160px,calc(100% - 32px));margin-inline:auto}
.accounting-hero{padding:54px 0 32px;background:linear-gradient(145deg,#f4f7ff,#fff 65%,#fcf3f9)}
.accounting-back{display:inline-block;margin-bottom:24px;color:#2F3A85;font-weight:600}
.accounting-kicker{color:#2F3A85;background:#edf2ff;border:1px solid #dce5f4;border-radius:999px;padding:7px 16px;width:fit-content;margin-bottom:16px}
.accounting-hero h1{max-width:900px;margin-bottom:18px}
.accounting-lead{max-width:840px;color:#52637c}
.accounting-meta{display:flex;flex-wrap:wrap;gap:18px;color:#52637c;font-size:14px;margin:22px 0}
.accounting-cover{display:block;width:100%;height:auto;border-radius:26px;border:1px solid #dae3f3}
.accounting-layout{display:grid;grid-template-columns:250px minmax(0,1fr);gap:40px;padding-block:44px 70px;align-items:start}
.accounting-toc{position:sticky;top:110px;border:1px solid #dce5f4;border-radius:20px;padding:20px;background:#f6f8fd;max-height:calc(100vh - 140px);overflow:auto}
.accounting-toc summary{font-weight:700;color:#2F3A85;cursor:pointer}
.accounting-toc nav{display:grid;gap:12px;margin-top:18px}
.accounting-toc a{font-size:14px;line-height:1.7;color:#40506c;text-decoration:none;padding-block:3px}
.accounting-toc a:hover{color:#257ACD;text-decoration:underline}
.accounting-body{min-width:0;max-width:790px}
.accounting-body h2{scroll-margin-top:130px;margin:42px 0 20px}
.accounting-body p{margin-bottom:20px}
.accounting-body ul{padding-inline-start:24px;margin-block:22px}
.accounting-body li{margin-block:10px}
.accounting-takeaway{border-inline-start:4px solid #257ACD;background:#f1f6ff;padding:22px;border-radius:16px;margin-bottom:28px}
.accounting-takeaway strong{color:#2F3A85;font-size:20px}
.accounting-takeaway p{margin:10px 0 0}
.accounting-cta{border:1px solid #dce5f4;background:linear-gradient(135deg,#f0f5ff,#fcf2f9);border-radius:24px;padding:28px;margin-top:40px}
.accounting-cta h2{margin-top:0}
.accounting-cta a{display:inline-block;background:#2F3A85;color:#fff;padding:12px 22px;border-radius:12px;font-weight:600}
body.dark .accounting-article{background:#0b1220;color:#e9effb}
body.dark .accounting-hero{background:linear-gradient(135deg,#15213d,#0b1220)}
body.dark .accounting-article :is(.accounting-toc,.accounting-takeaway,.accounting-cta,.accounting-kicker){background:#15213d;border-color:#2a3a55}
body.dark .accounting-article :is(.accounting-lead,.accounting-meta,.accounting-toc a){color:#c5d1e6}
body.dark .accounting-article :is(.accounting-back,.accounting-kicker,.accounting-toc summary,.accounting-takeaway strong){color:#9acbff}
@media(max-width:900px){.accounting-layout{grid-template-columns:1fr;gap:26px}.accounting-toc{position:static;max-height:none}.accounting-toc nav{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:600px){.accounting-hero{padding-top:30px}.accounting-cover{border-radius:16px}.accounting-toc nav{grid-template-columns:1fr}.accounting-layout{padding-top:26px}.accounting-cta{padding:20px}}