/* 灰蓝沉静 · 会计师事务所 */
:root {
  --bg: #eef1f5;
  --paper: #f7f8fa;
  --panel: #ffffff;
  --ink: #1e2936;
  --mute: #667585;
  --line: rgba(91, 124, 153, 0.2);
  --slate: #5b7c99;
  --slate-deep: #3f5a73;
  --steel: #8ea3b5;
  --rule: #d5dde6;
  --shadow: 0 14px 32px rgba(63, 90, 115, 0.1);
  --radius: 6px;
  --font-display: "Georgia", "Songti SC", "Microsoft YaHei UI", serif;
  --font-body: "Segoe UI", "Microsoft YaHei UI", sans-serif;
  --font-meta: "Cascadia Mono", "Consolas", monospace;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  font-family: var(--font-body);
  background:
    linear-gradient(180deg, #e8edf3 0%, var(--bg) 35%, #e9eef4 100%);
  line-height: 1.65;
}
img { max-width: 100%; height: auto; display: block; }
a { color: inherit; text-decoration: none; }
h1, h2, h3 { font-family: var(--font-display); line-height: 1.25; margin: 0 0 0.55rem; letter-spacing: 0.01em; font-weight: 600; }
p { margin: 0 0 0.85rem; }
.wrap { width: min(1100px, calc(100% - 2rem)); margin-inline: auto; }

.firm { position: relative; }
.firm::before {
  content: "";
  position: fixed;
  inset: 0;
  pointer-events: none;
  z-index: 0;
  opacity: 0.4;
  background-image: linear-gradient(rgba(91, 124, 153, 0.04) 1px, transparent 1px);
  background-size: 100% 28px;
}
.firm > * { position: relative; z-index: 1; }

/* ledger top */
.ledger-top {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  padding: 1.15rem 0 0.85rem;
  border-bottom: 1px solid var(--rule);
}
.mark {
  display: inline-flex;
  align-items: center;
  gap: 0.7rem;
}
.mark .crest {
  width: 2.15rem;
  height: 2.15rem;
  border: 1.5px solid var(--slate);
  display: grid;
  place-items: center;
  font-family: var(--font-meta);
  font-size: 0.62rem;
  font-weight: 700;
  color: var(--slate-deep);
  letter-spacing: 0.04em;
  background: rgba(91, 124, 153, 0.08);
}
.mark b { display: block; font-size: 1.08rem; font-family: var(--font-display); }
.mark small {
  display: block;
  font-family: var(--font-meta);
  font-size: 0.66rem;
  letter-spacing: 0.1em;
  color: var(--mute);
  text-transform: uppercase;
}
.nav {
  display: flex;
  flex-wrap: wrap;
  gap: 0.3rem 1.1rem;
  font-size: 0.9rem;
  color: var(--mute);
}
.nav a:hover, .nav a.on { color: var(--slate-deep); }
.engage {
  display: inline-flex;
  align-items: center;
  padding: 0.5rem 0.95rem;
  background: var(--slate-deep);
  color: #fff;
  font-weight: 700;
  font-size: 0.84rem;
  white-space: nowrap;
  border-radius: var(--radius);
  transition: background 0.15s ease;
}
.engage:hover { background: var(--ink); }

/* intake hero */
.intake {
  display: grid;
  grid-template-columns: 1.08fr 0.92fr;
  gap: 1.5rem;
  align-items: center;
  padding: 2rem 0 2.2rem;
}
.statement {
  background: var(--panel);
  border: 1px solid var(--rule);
  border-left: 3px solid var(--slate);
  padding: 1.55rem 1.45rem 1.35rem;
  box-shadow: var(--shadow);
}
.ref {
  display: inline-block;
  font-family: var(--font-meta);
  font-size: 0.72rem;
  letter-spacing: 0.1em;
  color: var(--slate);
  text-transform: uppercase;
  margin-bottom: 0.75rem;
}
.statement h1 {
  font-size: clamp(1.85rem, 3.3vw, 2.55rem);
  margin-bottom: 0.7rem;
  max-width: 12ch;
}
.lead { color: var(--mute); font-size: 1.02rem; max-width: 36rem; }
.actions {
  display: flex;
  flex-wrap: wrap;
  gap: 0.65rem;
  margin: 1.15rem 0 1rem;
}
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-width: 9.5rem;
  padding: 0.72rem 1.1rem;
  border-radius: var(--radius);
  font-weight: 700;
  font-size: 0.94rem;
  white-space: nowrap;
  word-break: keep-all;
  writing-mode: horizontal-tb;
  border: 1px solid transparent;
  transition: background 0.15s ease, opacity 0.15s ease;
}
.btn:hover { opacity: 0.92; }
.btn-slate {
  background: var(--slate-deep);
  color: #fff;
}
.btn-line {
  background: var(--paper);
  color: var(--slate-deep);
  border-color: var(--rule);
}
.reqs {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 0.5rem;
}
.reqs p {
  margin: 0;
  padding: 0.55rem 0.65rem;
  background: var(--paper);
  border: 1px solid var(--rule);
  font-size: 0.82rem;
  color: var(--mute);
}
.reqs b {
  display: block;
  font-family: var(--font-meta);
  font-size: 0.7rem;
  letter-spacing: 0.05em;
  color: var(--ink);
  margin-bottom: 0.12rem;
}
.exhibit {
  align-self: center;
  border: 1px solid var(--rule);
  background: var(--panel);
  box-shadow: var(--shadow);
}
.exhibit img {
  width: 100%;
  height: auto;
  object-fit: contain;
  object-position: center;
}

.sec { padding: 2.5rem 0; }
.head {
  margin-bottom: 1.25rem;
  padding-bottom: 0.75rem;
  border-bottom: 1px solid var(--rule);
}
.head .label {
  font-family: var(--font-meta);
  font-size: 0.7rem;
  letter-spacing: 0.12em;
  color: var(--slate);
  text-transform: uppercase;
  margin-bottom: 0.35rem;
}
.head h2 { font-size: clamp(1.4rem, 2.3vw, 1.85rem); }
.head p { margin: 0.35rem 0 0; color: var(--mute); font-size: 0.95rem; max-width: 40rem; }

/* accounts — download */
.accounts {
  display: grid;
  grid-template-columns: repeat(4, 1fr);
  gap: 0;
  border: 1px solid var(--rule);
  background: var(--panel);
}
.account {
  padding: 1.25rem 1.05rem 1.15rem;
  border-right: 1px solid var(--rule);
  display: flex;
  flex-direction: column;
  gap: 0.3rem;
  min-height: 100%;
}
.account:last-child { border-right: 0; }
.account .code {
  font-family: var(--font-meta);
  font-size: 0.7rem;
  letter-spacing: 0.08em;
  color: var(--slate);
}
.account .os {
  font-family: var(--font-display);
  font-size: 1.15rem;
  margin: 0.15rem 0;
}
.account .meta { margin: 0; font-size: 0.86rem; color: var(--mute); }
.account .meta b { color: var(--ink); font-weight: 600; }
.account .btn { margin-top: auto; padding-top: 0.9rem; width: 100%; }

/* practice matrix */
.practices {
  display: grid;
  grid-template-columns: repeat(5, 1fr);
  gap: 0.75rem;
}
.practice {
  background: var(--panel);
  border: 1px solid var(--rule);
  padding: 1.1rem 0.9rem;
}
.practice .ico {
  width: 2.2rem;
  height: 2.2rem;
  border: 1px solid var(--rule);
  display: grid;
  place-items: center;
  font-family: var(--font-display);
  font-weight: 700;
  color: var(--slate-deep);
  background: var(--paper);
  margin-bottom: 0.65rem;
}
.practice h3 { font-size: 0.98rem; margin-bottom: 0.3rem; }
.practice p { margin: 0; font-size: 0.86rem; color: var(--mute); }

/* advisory */
.advisory {
  display: grid;
  grid-template-columns: 0.95fr 1.05fr;
  gap: 1.4rem;
  align-items: center;
}
.memo {
  background: var(--panel);
  border: 1px solid var(--rule);
  padding: 1.4rem 1.3rem;
  box-shadow: var(--shadow);
}
.memo h2 { font-size: clamp(1.35rem, 2.2vw, 1.75rem); }
.memo .bullets {
  list-style: none;
  padding: 0;
  margin: 1rem 0 0;
  display: grid;
  gap: 0.5rem;
}
.memo .bullets li {
  padding-left: 0.9rem;
  border-left: 2px solid var(--slate);
  color: var(--mute);
  font-size: 0.93rem;
}
.folios { display: grid; gap: 0.7rem; }
.folios .shot {
  border: 1px solid var(--rule);
  background: var(--panel);
  box-shadow: 0 8px 20px rgba(63, 90, 115, 0.08);
}
.folios .pair {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 0.7rem;
}

/* clients */
.clients {
  background: var(--panel);
  border: 1px solid var(--rule);
  padding: 1.8rem 1.3rem 1.4rem;
  text-align: center;
  box-shadow: var(--shadow);
}
.clients .big {
  font-family: var(--font-display);
  font-size: clamp(1.3rem, 2.5vw, 1.8rem);
  margin-bottom: 0.35rem;
}
.clients .big em {
  font-style: normal;
  color: var(--slate-deep);
  font-size: 1.18em;
}
.clients .sub { color: var(--mute); margin-bottom: 1rem; }
.brands {
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  gap: 0.45rem 1.2rem;
  margin-bottom: 1.1rem;
  color: var(--mute);
  font-size: 0.92rem;
  font-weight: 600;
}
.brands span { position: relative; }
.brands span:not(:last-child)::after {
  content: "|";
  position: absolute;
  right: -0.75rem;
  color: var(--rule);
  font-weight: 400;
}
.clients .shot {
  max-width: 700px;
  margin: 0 auto;
  border: 1px solid var(--rule);
}

/* news + help */
.split {
  display: grid;
  grid-template-columns: 1.05fr 0.95fr;
  gap: 1.2rem;
}
.panel {
  background: var(--panel);
  border: 1px solid var(--rule);
  padding: 1.15rem 1.15rem 0.9rem;
}
.panel-h {
  display: flex;
  align-items: baseline;
  justify-content: space-between;
  gap: 0.8rem;
  margin-bottom: 0.8rem;
  padding-bottom: 0.55rem;
  border-bottom: 1px solid var(--rule);
}
.panel-h a { color: var(--slate); font-size: 0.86rem; font-weight: 700; }
.entry {
  display: grid;
  grid-template-columns: 3.2rem 1fr;
  gap: 0.65rem;
  padding: 0.7rem 0;
  border-bottom: 1px solid var(--rule);
}
.entry:last-child { border-bottom: 0; }
.entry time {
  font-family: var(--font-meta);
  font-size: 0.72rem;
  color: var(--slate);
  padding-top: 0.15rem;
}
.entry h3 { font-size: 0.96rem; margin-bottom: 0.2rem; }
.entry p { margin: 0; font-size: 0.85rem; color: var(--mute); }

.faq details {
  border-bottom: 1px solid var(--rule);
  padding: 0.55rem 0;
}
.faq details:last-child { border-bottom: 0; }
.faq summary {
  cursor: pointer;
  font-weight: 700;
  list-style: none;
}
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after {
  content: "+";
  float: right;
  color: var(--slate);
  font-weight: 400;
}
.faq details[open] summary::after { content: "–"; }
.faq p { color: var(--mute); font-size: 0.9rem; margin: 0.4rem 0 0.5rem; }
.faq a { color: var(--slate-deep); text-decoration: underline; text-underline-offset: 2px; }

/* CTA */
.retain {
  display: grid;
  grid-template-columns: 1.15fr 0.85fr;
  gap: 1.2rem;
  align-items: center;
  background: linear-gradient(135deg, #2f4558, #3f5a73 55%, #5b7c99);
  color: #eef3f7;
  padding: 1.5rem 1.35rem;
  margin: 0.5rem 0 2rem;
  box-shadow: var(--shadow);
}
.retain h2 { color: #fff; font-size: clamp(1.3rem, 2.2vw, 1.7rem); }
.retain .lead { color: rgba(238, 243, 247, 0.85); }
.gains {
  list-style: none;
  padding: 0;
  margin: 0.75rem 0 0;
  display: grid;
  gap: 0.35rem;
}
.gains li {
  padding-left: 0.9rem;
  border-left: 2px solid rgba(255,255,255,0.45);
  font-size: 0.93rem;
  color: rgba(238, 243, 247, 0.92);
}
.retain .btn-slate {
  background: #fff;
  color: var(--slate-deep);
}
.retain .btn-line {
  background: transparent;
  color: #fff;
  border-color: rgba(255,255,255,0.35);
}
.retain .shot {
  border: 1px solid rgba(255,255,255,0.2);
  background: rgba(0,0,0,0.12);
  overflow: hidden;
}

.page-hero {
  display: grid;
  grid-template-columns: 1.08fr 0.92fr;
  gap: 1.35rem;
  align-items: center;
  padding: 1.5rem 0 1.8rem;
}

.foot {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  gap: 0.8rem;
  padding: 1.15rem 0 2rem;
  color: var(--mute);
  font-size: 0.86rem;
  border-top: 1px solid var(--rule);
}
.foot nav { display: flex; gap: 1rem; }
.foot a:hover { color: var(--slate-deep); }

@media (max-width: 960px) {
  .intake, .advisory, .split, .retain, .page-hero { grid-template-columns: 1fr; }
  .accounts { grid-template-columns: 1fr 1fr; }
  .account:nth-child(2n) { border-right: 0; }
  .account:nth-child(-n+2) { border-bottom: 1px solid var(--rule); }
  .practices { grid-template-columns: 1fr 1fr; }
  .nav { display: none; }
}
@media (max-width: 560px) {
  .accounts, .practices, .reqs, .folios .pair { grid-template-columns: 1fr; }
  .account { border-right: 0; border-bottom: 1px solid var(--rule); }
  .account:last-child { border-bottom: 0; }
  .actions { flex-direction: column; }
  .btn { width: 100%; }
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation: none !important; transition: none !important; }
}

/* Hero image hard rules — end of file */
.intake,
.page-hero {
  align-items: center;
}
.intake .exhibit,
.page-hero .exhibit,
.retain .shot,
.folios .shot,
.clients .shot {
  align-self: center;
  height: auto;
  padding: 0;
  margin-top: 0;
  margin-bottom: 0;
  overflow: hidden;
  transform: none;
}
.intake .exhibit img,
.page-hero .exhibit img,
.retain .shot img,
.folios .shot img,
.clients .shot img {
  display: block;
  width: 100%;
  height: auto;
  object-fit: contain;
  object-position: center;
  min-height: 0;
  max-height: none;
  margin: 0;
  padding: 0;
  clip-path: none;
  transform: none;
}