*
{
margin: 0;
padding: 0;
border: 0;
background-color: transparent;
}


html {
height:100%;
text-align: center;
background-color: #fff;
}


body {
font-family : verdana, arial, helvetica, sans-serif;
font-size : 100.01%;
height:  100%;
border-top: 1px solid  #fff;
text-align: center;
margin: 0 auto;
}


h1 {
width: ;
font-size : 1.3em;
font-weight : bold;
text-align: left;
color : #000;
padding : 10px 0 0;
}


h2 {
color : #3C3C3C;
font-size : 1em;
font-weight : bold;
text-align : left;
}

h3 {
color : #fff;
font-size : 1.2em;
font-weight : bold;
text-align : left;
}


a:link, a:visited, a:active
{
color : #C2394B;
text-decoration : none;
}

a:hover
{
color : #C2394B;
text-decoration : underline;
}



#nav {
width : 99%;
height : auto;
text-align: left;
font-size: 1em;
color: #5A5A5A;
font-family : arial, helvetica, sans-serif;
}


#nav ul
{
list-style-type: none;
}


#nav ul li
{
width: 100%;
font-size: 1.3em;
line-height: 100%;
height: auto;
}


#nav ul li a,
#nav ul li a:link,
#nav ul li a:visited
{
display: block;
text-align: left;
font-weight: normal;
color: #3C3C3C;
text-decoration : none;
padding: 5px 0 5px 0;
}

#nav ul li a:hover
{
display: block;
color : #A41930;
text-align : left;
font-weight: normal;
text-decoration : none;
padding: 5px 0 5px 0;
}



#a10 #navlist1 #m1 a,
#a20 #navlist1 #m2 a,
#a30 #navlist1 #m3 a,
#a40 #navlist1 #m4 a,
#a50 #navlist1 #m5 a,
#a60 #navlist1 #m6 a,
#a70 #navlist1 #m7 a,
#a80 #navlist1 #m8 a,
#a90 #navlist1 #m9 a
{
display: block;
color : #A41930;
text-align : left;
font-weight: bold;
text-decoration : none;
background-color: ;
padding: 5px 0 5px 0;
}



#all {
height: auto;
margin: 0 auto;
width: 100%;
min-width: 755px;
max-width: 955px;
width: expression(
(document.documentElement && document.documentElement.clientHeight) ?
(document.documentElement.clientWidth < 755) ? "755px" :
(( document.documentElement.clientWidth > 955) ? "955px" : "auto") :
(document.body.clientWidth < 755) ? "755px" :
(( document.body.clientWidth > 955) ? "955px" : "auto")
 );
}


#all2 {
float: left;
min-height: 100%;
height: auto !important;
height: 100%;
width: 100%;
}



#topa {
clear: both;
float: left;
width : 100%;
padding: 10px 0;
background-image : url(bilder/kokarde.gif);
background-repeat : no-repeat;
background-position : 100% 0;
}

#a10 #topa {
background-image : none;
}


#a50 #topa {
background-image : url(bilder/steuerberatung2.jpg);
background-repeat : no-repeat;
background-position : 100% 50%;
}
#a60 #topa {
background-image : url(bilder/wirtschaftspruefung2.gif);
background-repeat : no-repeat;
background-position : 100% 50%;
}

#a70 #topa {
background-image : url(bilder/wirtschaftsberatung2.gif);
background-repeat : no-repeat;
background-position : 100% 50%;
}



#top1 {
float: left;
width : 20%;
text-align: center;
border-top: 6px solid #679EC7;
border-bottom: 6px solid #679EC7;
background-image : url(bilder/gruppe1.jpg);
background-repeat : no-repeat;
background-position : 50% 50%;
}


#a20 #top1 {
background-image : url(bilder/anspruch.jpg);
}

#a30 #top1 {
background-image : url(bilder/tradition.jpg);
}

#a40 #top1 {
background-image : url(bilder/qualitaet.jpg);
}

#a50 #top1 {
background-image : url(bilder/steuerberatung.jpg);
}

#a60 #top1 {
background-image : url(bilder/wirtschaftspruefung.jpg);
}

#a70 #top1 {
background-image : url(bilder/wirtschaftsberatung.jpg);
}


#top11 {
float: left;
width: 100%;
height : 150px;
text-align: left;
color: #000;
}



#top2 {
float: right;
width : 79.5%;
border-top: 6px solid #C2394B;
border-bottom: 6px solid #C2394B;
}


#top21 {
float: left;
width : 65%;
height : 150px;
background-color: transparent;
background-image : url(bilder/logo_gross.gif);
background-repeat : no-repeat;
background-position : 50% 50%;
}

#top210 {
width : 99%;
margin: 0 auto;
text-align: left;
font-size: 1.1em;
font-weight: bold;
color: #003A6F;
}


#top22 {
float: right;
width : 34%;
height : 150px;
text-align: left;
}

#top220 {
font-size: 0.7em;
text-align: right;
padding: 45px 15px 15px;
color: #5A5A5A;
}




#topb {
clear: both;
float: left;
color: #000;
width : 100%;
margin: 20px 0 ;
}



#topb1 {
float: left;
width : 20%;
height : 50px;
text-align: center;
color: #3f3f3f;
font-size: 0.7em;
text-align: left;
}

#topb2 {
float: right;
width : 74%;
height : 50px;
}


#topb21 {
float: left;
padding : 0 0 0 2px;
height : 50px;
}



#topb22 {
float: right;
width : 29%;
height : 50px;
text-align: left;
color: #3f3f3f;
font-size: 0.7em;
}



#m0 {
clear: both;
float: left;
width : 100%;
height: auto;
}



#left {
float: left;
width: 20%;
text-align: center;
font-size: 0.7em;
}


.mid1 {
width : 100%;
margin: 0 auto;
text-align: center;
color: #5F5F5F;
}

.mid11 {
width : 99%;
text-align: left;
margin: 50px 0 0;
font-size: 0.95em;
color: #5A5A5A;
}

#mid2 {
float: right;
width : 79.3%;
text-align: right;
}

#mid21 {
float: left;
width : 70%;
text-align: center;
}




#mid210 {
width : 80%;
margin: 0 auto;
text-align: left;
font-size: 0.75em;
line-height: 1.4em;
color: #3f3f3f;
}

#mid210 ul
{
padding: 0 ;
margin: 0 0 0 5px ;
}

#mid210 li{
margin: 4px 0 0 15px;
padding: 0;
}


table{
font-size: 0.85em;
}

td{
text-align: left;
vertical-align: top;
}


#right {
float: right;
width : 29%;
padding: 0 0 30px 0;
text-align: right;
font-size: 1em;
color: #004000;
}



.mid22 {
float: right;
height: auto;
width : 100%;
margin: 5px auto 0;
text-align: center;
background-color: #DE9499;
border: 1px solid gray;
-webkit-border-radius: 10px;
-moz-border-radius: 10px;
border-radius: 10px;
}

#a10 .mid22,
#a20 .mid22,
#a30 .mid22,
#a40 .mid22
{
display: none;
}


#a60 .mid22,
#a70 .mid22
{
background-color: #83D0F0;
border: 1px solid #ccc;
}


#a80 .mid22,
#a90 .mid22
{
background-color: #f0f0f0;
border: 1px solid #ccc;
}




.mid220 {
height: auto;
width : 90%;
margin: 15px auto;
text-align: left;
color: #3f3f3f;
font-size: 0.7em;
}

.mid220 ul
{
padding: 0 ;
margin: 0 0 0 5px ;
}

.mid220 li{
margin: 4px 0 0 15px;
padding: 0;
}


#footer {
display: none;
float: left;
font-size: 0.7em;
text-align: center;
width: 100%;
height: auto;
border-bottom: 1px solid #7F7F7F;
border-top: 1px solid #7F7F7F;
}