:root{
  --navy:#0b4f8a;
  --navy-2:#073a68;
  --teal:#119a9a;
  --green:#6cb43d;
  --gold:#f4b91a;
  --ink:#17324d;
  --muted:#64748b;
  --bg:#f5f9fc;
  --card:#ffffff;
  --line:#dce7ef;
  --soft:#eaf6f6;
  --danger:#b42318;
  --shadow:0 14px 38px rgba(11,79,138,.10);
  --radius:22px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family:system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI","Noto Sans TC","PingFang TC","Microsoft JhengHei",sans-serif;
  color:var(--ink);
  background:linear-gradient(180deg,#f9fcff 0,#f4f9fc 55%,#fff 100%);
  line-height:1.65;
}
a{color:var(--navy);text-decoration:none}
a:hover{text-decoration:underline}
img{max-width:100%}
.container{width:min(1160px,calc(100% - 32px));margin:auto}
.site-header{
  position:sticky;top:0;z-index:50;
  background:rgba(255,255,255,.93);backdrop-filter:blur(14px);
  border-bottom:1px solid rgba(220,231,239,.9);
}
.header-inner{display:flex;align-items:center;gap:24px;min-height:76px}
.brand{display:flex;align-items:center;gap:12px;min-width:230px}
.brand img{width:205px;height:auto;display:block}
.nav{margin-left:auto;display:flex;align-items:center;gap:20px;font-weight:700}
.nav a{color:#29455f;text-decoration:none}
.nav a:hover{color:var(--teal)}
.menu-btn{display:none;margin-left:auto;border:1px solid var(--line);background:#fff;border-radius:12px;padding:9px 12px;font-size:18px}
.hero{padding:68px 0 34px}
.hero-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:34px;align-items:center}
.eyebrow{display:inline-flex;align-items:center;gap:8px;padding:7px 12px;border-radius:999px;background:var(--soft);color:#0b7777;font-weight:800;font-size:14px}
h1{font-size:clamp(36px,5vw,64px);line-height:1.1;margin:18px 0 18px;letter-spacing:-1.5px;color:var(--navy-2)}
h2{font-size:clamp(26px,3.6vw,40px);line-height:1.2;margin:0 0 12px;color:var(--navy-2)}
h3{font-size:21px;line-height:1.35;margin:0 0 8px}
.lead{font-size:19px;color:#4b6478;max-width:760px}
.hero-card,.card,.calc-card,.result-card,.article-card{
  background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow)
}
.hero-card{padding:28px}
.hero-stat{display:grid;grid-template-columns:repeat(2,1fr);gap:12px;margin-top:18px}
.stat{padding:16px;border-radius:16px;background:#f7fbfd;border:1px solid #e5eef4}
.stat strong{font-size:27px;color:var(--navy);display:block}
.btn-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}
.btn{
  display:inline-flex;align-items:center;justify-content:center;gap:8px;
  min-height:46px;padding:0 18px;border-radius:13px;border:0;
  background:var(--navy);color:white;font-weight:800;cursor:pointer;text-decoration:none
}
.btn:hover{background:var(--navy-2);text-decoration:none}
.btn.secondary{background:white;color:var(--navy);border:1px solid #bfd1df}
.btn.teal{background:var(--teal)}
.section{padding:48px 0}
.section-head{display:flex;align-items:end;justify-content:space-between;gap:16px;margin-bottom:20px}
.section-head p{margin:0;color:var(--muted)}
.tools-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
.tool-card{
  display:flex;flex-direction:column;gap:10px;padding:22px;border:1px solid var(--line);
  border-radius:20px;background:#fff;box-shadow:0 8px 24px rgba(20,65,95,.06);
  transition:.18s transform,.18s box-shadow;text-decoration:none;color:inherit
}
.tool-card:hover{transform:translateY(-3px);box-shadow:var(--shadow);text-decoration:none}
.tool-icon{width:48px;height:48px;display:grid;place-items:center;border-radius:15px;background:var(--soft);font-size:24px}
.tool-card p{margin:0;color:var(--muted);font-size:15px}
.tag{font-size:12px;font-weight:800;color:#087a79;background:#e7f7f5;border-radius:999px;padding:4px 9px;align-self:flex-start}
.ad-slot{
  min-height:96px;margin:26px auto;padding:18px;border:1px dashed #b8cad8;border-radius:18px;
  display:grid;place-items:center;text-align:center;color:#7b8fa0;background:#fbfdff;font-size:13px
}
.page-hero{padding:42px 0 22px}
.breadcrumb{font-size:14px;color:var(--muted);margin-bottom:12px}
.tool-layout{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:24px;align-items:start}
.calc-card{padding:26px}
.side-card{padding:22px;background:#fff;border:1px solid var(--line);border-radius:20px;position:sticky;top:96px}
.form-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}
.field{display:flex;flex-direction:column;gap:7px}
.field.full{grid-column:1/-1}
label{font-weight:800;font-size:14px;color:#29455f}
input,select{
  width:100%;height:47px;border:1px solid #cbd8e2;border-radius:12px;padding:0 13px;
  font:inherit;color:var(--ink);background:#fff;outline:none
}
input:focus,select:focus{border-color:var(--teal);box-shadow:0 0 0 3px rgba(17,154,154,.12)}
.help{font-size:12px;color:var(--muted)}
.result-card{margin-top:20px;padding:22px;background:linear-gradient(145deg,#f2fbfb,#f9fcff)}
.result-title{font-size:14px;color:var(--muted);font-weight:800}
.result-main{font-size:clamp(30px,5vw,44px);font-weight:900;color:var(--navy);margin:4px 0 12px}
.result-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:12px}
.metric{padding:13px;border-radius:14px;background:#fff;border:1px solid #dce9ef}
.metric span{display:block;font-size:12px;color:var(--muted)}
.metric strong{font-size:18px;color:#24425b}
.notice{border-left:4px solid var(--gold);background:#fff9e8;padding:14px 16px;border-radius:10px;margin:18px 0;color:#6b5614}
.source-note{font-size:13px;color:#5d7184;background:#f7fafc;padding:13px 15px;border-radius:12px}
.article{max-width:840px}
.article p,.article li{font-size:17px}
.article h2{font-size:28px;margin-top:34px}
.article h3{margin-top:24px}
.article-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
.article-card{padding:22px}
.article-card p{color:var(--muted)}
.badge-list{display:flex;gap:8px;flex-wrap:wrap}
.badge{background:#edf7ff;color:#0b4f8a;padding:5px 9px;border-radius:999px;font-size:12px;font-weight:800}
.footer{margin-top:52px;background:#082f50;color:#d8e6ef;padding:46px 0 28px}
.footer-grid{display:grid;grid-template-columns:1.5fr repeat(3,1fr);gap:28px}
.footer a{color:#d8e6ef}
.footer h3{color:white;font-size:16px}
.footer small{color:#a9becd}
.footer-logo{width:220px;filter:brightness(0) invert(1);opacity:.92}
.simple-page{max-width:860px;margin:auto;background:white;border:1px solid var(--line);border-radius:22px;padding:30px;box-shadow:var(--shadow)}
.list-clean{padding-left:20px}
.kpi-strip{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}
.kpi{padding:18px;border-radius:18px;background:#fff;border:1px solid var(--line)}
.kpi b{display:block;color:var(--navy);font-size:22px}
.recent-empty{color:var(--muted);font-size:14px}
hr{border:0;border-top:1px solid var(--line);margin:28px 0}
@media(max-width:900px){
  .hero-grid,.tool-layout{grid-template-columns:1fr}
  .tools-grid,.article-grid{grid-template-columns:repeat(2,1fr)}
  .side-card{position:static}
  .footer-grid{grid-template-columns:repeat(2,1fr)}
  .nav{display:none;position:absolute;left:16px;right:16px;top:70px;background:white;border:1px solid var(--line);border-radius:16px;padding:14px;box-shadow:var(--shadow);flex-direction:column;align-items:stretch}
  .nav.open{display:flex}
  .menu-btn{display:block}
  .brand img{width:180px}
}
@media(max-width:620px){
  .container{width:min(100% - 22px,1160px)}
  .hero{padding-top:38px}
  .tools-grid,.article-grid,.form-grid,.result-grid,.hero-stat,.kpi-strip{grid-template-columns:1fr}
  .footer-grid{grid-template-columns:1fr}
  .calc-card{padding:19px}
  .section{padding:36px 0}
  h1{font-size:38px}
  .header-inner{min-height:68px}
  .brand img{width:160px}
}

.lang-switch{padding:7px 11px;border:1px solid #bfd1df;border-radius:999px;color:var(--navy)!important;background:#fff}
.lang-switch:hover{background:var(--soft);text-decoration:none}

.currency-panel{
  margin:12px 0 20px;padding:14px 16px;border:1px solid var(--line);border-radius:15px;
  background:#f8fbfd;display:flex;align-items:center;justify-content:space-between;gap:16px
}
.currency-panel strong{display:block;color:var(--navy)}
.currency-panel span{display:block;font-size:12px;color:var(--muted);margin-top:2px}
.currency-panel select{width:auto;min-width:170px}
.trust-box{
  display:grid;grid-template-columns:repeat(3,1fr);gap:10px;margin:18px 0 26px;
  padding:16px;background:#f7fbfd;border:1px solid var(--line);border-radius:16px
}
.trust-box div{font-size:13px;color:var(--muted)}
.trust-box strong{display:block;color:var(--ink);font-size:14px}
.topic-nav{display:flex;flex-wrap:wrap;gap:9px;margin:18px 0 24px}
.topic-nav a{padding:8px 12px;border:1px solid var(--line);border-radius:999px;background:#fff;font-weight:750;text-decoration:none}
.topic-nav a:hover{background:var(--soft)}
.guide-tools{display:grid;grid-template-columns:repeat(2,1fr);gap:12px;margin:24px 0}
.guide-tools a{padding:14px;border:1px solid var(--line);border-radius:14px;background:#fff;font-weight:800;text-decoration:none}
.article-meta{font-size:14px;color:var(--muted);margin:10px 0 20px}
.article-callout{padding:16px 18px;border-radius:14px;background:#eef8ff;border-left:4px solid var(--navy);margin:20px 0}
.search-box{display:flex;gap:10px;margin:22px 0}
.search-box input{flex:1}
@media(max-width:620px){
  .currency-panel{align-items:stretch;flex-direction:column}
  .currency-panel select{width:100%}
  .trust-box,.guide-tools{grid-template-columns:1fr}
}

.official-source{margin:16px 0;padding:15px 17px;border-radius:14px;background:#f4fbf8;border:1px solid #cfe8dc;font-size:14px}
.official-source strong{color:#176b4d}.official-source a{font-weight:800}
.update-strip{display:flex;gap:10px;flex-wrap:wrap;margin:16px 0}.update-pill{padding:7px 11px;border-radius:999px;background:#fff4d8;border:1px solid #f3d68a;color:#765a13;font-size:13px;font-weight:800}
.labor-hero{background:linear-gradient(135deg,#eef8ff,#f1fbf7);border:1px solid var(--line);border-radius:24px;padding:26px;margin-top:18px}
.labor-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}.labor-kpi{background:#fff;border:1px solid var(--line);border-radius:16px;padding:16px}.labor-kpi strong{display:block;font-size:25px;color:var(--navy)}
.source-list{padding-left:20px}.source-list li{margin:10px 0}.tw-badge{display:inline-flex;align-items:center;gap:6px;background:#eaf2ff;color:#174b82;border-radius:999px;padding:6px 10px;font-size:12px;font-weight:900}
@media(max-width:900px){.labor-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:620px){.labor-grid{grid-template-columns:1fr}}

/* V1.5.1 audit fixes */
.nav{gap:14px;font-size:14px}
.nav br{display:none}
.footer a{overflow-wrap:anywhere}
@media(max-width:1050px) and (min-width:901px){
  .brand{min-width:190px}
  .brand img{width:175px}
  .nav{gap:10px;font-size:13px}
}

/* V1.5.2 disclaimer system */
.page-disclaimer{margin:24px auto;padding:16px 18px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:14px;background:#fffdf5;color:#415467;font-size:14px;line-height:1.7}
.page-disclaimer strong{display:block;color:#5d4a09;font-size:15px;margin-bottom:4px}
.page-disclaimer p{margin:0 0 6px}.page-disclaimer a{font-weight:800}
.page-disclaimer-invest{border-left-color:#0b4f8a;background:#f5f9ff}
.page-disclaimer-labor{border-left-color:#119a9a;background:#f1fbfb}
.page-disclaimer-insurance{border-left-color:#6cb43d;background:#f5fbf1}
.page-disclaimer-credit{border-left-color:#f4b91a;background:#fffaf0}
.page-disclaimer-loan{border-left-color:#b7791f;background:#fff8ee}
.page-disclaimer-tax{border-left-color:#7c3aed;background:#faf7ff}
.footer-disclaimer{margin-top:18px;padding-top:16px;border-top:1px solid rgba(255,255,255,.16);color:#b9cbd7;font-size:12px;line-height:1.65}.footer-disclaimer a{font-weight:800}


/* V1.5.3 mascot integration */
.hero-mascot{margin-top:18px;display:flex;justify-content:center}
.hero-mascot img{width:min(100%,260px);height:auto;display:block;filter:drop-shadow(0 20px 36px rgba(11,79,138,.16))}
.hero-mascot-note{margin-top:12px;padding:12px 14px;border-radius:14px;background:#f7fbfd;border:1px solid var(--line);font-size:14px;color:#486073}
.mascot-panel{display:grid;grid-template-columns:minmax(0,1fr) 240px;gap:22px;align-items:center;margin-top:18px;padding:22px;border:1px solid var(--line);border-radius:22px;background:linear-gradient(135deg,#ffffff 0,#f2fbfb 100%);box-shadow:var(--shadow)}
.mascot-panel h3{margin:0 0 8px;color:var(--navy-2);font-size:24px}
.mascot-panel p{margin:0;color:var(--muted)}
.mascot-panel img{width:100%;max-width:220px;height:auto;justify-self:center;filter:drop-shadow(0 16px 30px rgba(11,79,138,.14))}
.mascot-panel .btn-row{margin-top:18px}
.mascot-panel.small{grid-template-columns:minmax(0,1fr) 200px}
.mascot-panel.simple{margin-top:0}
.mascot-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}
.mascot-card{background:#fff;border:1px solid var(--line);border-radius:20px;box-shadow:0 8px 24px rgba(20,65,95,.06);padding:18px;text-align:center}
.mascot-card img{width:132px;height:132px;object-fit:contain;display:block;margin:0 auto 10px;filter:drop-shadow(0 12px 24px rgba(11,79,138,.12))}
.mascot-card h3{font-size:19px;margin:6px 0}
.mascot-card p{margin:0 0 10px;color:var(--muted);font-size:14px}
.mascot-card a{font-weight:800}
.simple-page .mascot-panel{margin-bottom:18px}
.page-disclaimer-general{border-left-color:#64748b;background:#f8fafc}
@media(max-width:900px){.mascot-grid{grid-template-columns:repeat(2,1fr)}.mascot-panel{grid-template-columns:1fr}}
@media(max-width:620px){.mascot-grid{grid-template-columns:1fr}.hero-mascot img{max-width:220px}.mascot-panel img{max-width:180px}}


/* V1.5.4 mascot refinement */
.mascot-grid.compact{grid-template-columns:repeat(3,1fr)}
.mascot-card.compact{padding:16px}
.mascot-card.compact img{width:118px;height:118px}
.mascot-card.compact h3{font-size:18px}
.mascot-card.compact p{font-size:13px}
.mascot-panel.refined{padding:18px 20px;border-radius:20px}
.mascot-mini-note{margin-top:10px;font-size:13px;color:var(--muted)}
@media(max-width:900px){.mascot-grid.compact{grid-template-columns:repeat(2,1fr)}}
@media(max-width:620px){.mascot-grid.compact{grid-template-columns:1fr}}


/* V1.5.5 premium mascot + FAQ */
.premium-brand-panel{display:grid;grid-template-columns:minmax(0,1.2fr) 280px;gap:24px;align-items:center;padding:28px;border:1px solid var(--line);border-radius:26px;background:linear-gradient(135deg,#ffffff 0%,#f7fbfd 45%,#eef8f7 100%);box-shadow:0 18px 40px rgba(20,65,95,.08)}
.premium-brand-panel h3{margin:8px 0 10px;font-size:30px;line-height:1.2;color:var(--navy-2)}
.premium-brand-panel p{margin:0;color:var(--muted)}
.premium-brand-panel img{width:100%;max-width:240px;height:auto;justify-self:center;filter:drop-shadow(0 18px 34px rgba(11,79,138,.14))}
.brand-badges{display:flex;flex-wrap:wrap;gap:10px;margin:16px 0 0;padding:0;list-style:none}
.brand-badges li{padding:8px 12px;border-radius:999px;background:#fff;border:1px solid var(--line);font-size:13px;color:var(--navy-2);font-weight:700}
.brand-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:18px}
.mascot-profile{display:grid;grid-template-columns:repeat(3,1fr);gap:14px;margin-top:20px}
.mascot-profile .profile-item{padding:16px;border:1px solid var(--line);border-radius:18px;background:#fff;box-shadow:0 8px 24px rgba(20,65,95,.05)}
.mascot-profile h4{margin:0 0 8px;font-size:17px;color:var(--navy-2)}
.mascot-profile p{margin:0;font-size:14px;color:var(--muted)}
.faq-panel{display:grid;grid-template-columns:minmax(0,1fr) 230px;gap:24px;align-items:start;padding:26px;border:1px solid var(--line);border-radius:24px;background:linear-gradient(180deg,#ffffff 0%,#fbfdff 100%);box-shadow:0 14px 34px rgba(20,65,95,.06)}
.faq-side img{width:100%;max-width:200px;height:auto;display:block;margin:0 auto;filter:drop-shadow(0 16px 28px rgba(11,79,138,.14))}
.faq-side .tagline{margin-top:12px;font-size:13px;color:var(--muted);text-align:center}
.faq-list{display:grid;gap:12px}
.faq-item{border:1px solid var(--line);border-radius:16px;background:#fff;overflow:hidden}
.faq-item summary{cursor:pointer;list-style:none;padding:16px 18px;font-weight:800;color:var(--navy-2);display:flex;justify-content:space-between;gap:14px;align-items:center}
.faq-item summary::-webkit-details-marker{display:none}
.faq-item summary::after{content:'+';font-size:22px;line-height:1;color:#6b879a;flex:0 0 auto}
.faq-item[open] summary::after{content:'−'}
.faq-item .faq-body{padding:0 18px 16px;color:var(--muted);font-size:14px;line-height:1.8}
.mascot-name-chip{display:inline-flex;align-items:center;gap:8px;padding:8px 14px;border-radius:999px;background:#fff5dd;border:1px solid #f1d797;color:#7a5600;font-weight:800;font-size:13px}
.about-mascot-card{padding:22px;border:1px solid var(--line);border-radius:22px;background:linear-gradient(135deg,#fff 0,#f7fbfd 100%);box-shadow:0 12px 30px rgba(20,65,95,.06);margin-bottom:18px}
.about-mascot-grid{display:grid;grid-template-columns:220px minmax(0,1fr);gap:22px;align-items:center}
.about-mascot-grid img{width:100%;max-width:200px;height:auto;display:block;margin:0 auto;filter:drop-shadow(0 18px 30px rgba(11,79,138,.12))}
.about-mascot-meta{display:grid;grid-template-columns:repeat(2,1fr);gap:12px;margin-top:14px}
.about-mascot-meta .meta-item{padding:14px;border-radius:16px;background:#fff;border:1px solid var(--line)}
.about-mascot-meta strong{display:block;margin-bottom:4px;color:var(--navy-2)}
@media(max-width:980px){.premium-brand-panel,.faq-panel,.about-mascot-grid{grid-template-columns:1fr}.mascot-profile{grid-template-columns:1fr}.about-mascot-meta{grid-template-columns:1fr}}


/* V1.5.7 柴有數 official mascot brand */
.brand-slogan{margin:14px 0 0;font-size:18px;font-weight:900;color:var(--teal);letter-spacing:.01em}
.recommended-tools{display:grid;grid-template-columns:repeat(3,1fr);gap:16px}
.recommended-tool{display:grid;grid-template-columns:92px minmax(0,1fr);gap:14px;align-items:center;padding:18px;border:1px solid var(--line);border-radius:20px;background:#fff;box-shadow:0 10px 28px rgba(20,65,95,.06)}
.recommended-tool img{width:88px;height:88px;object-fit:contain;filter:drop-shadow(0 10px 18px rgba(11,79,138,.12))}
.recommended-tool h3{font-size:18px;margin:4px 0 6px}.recommended-tool p{margin:0 0 8px;font-size:13px;color:var(--muted)}.recommended-tool a{font-weight:800}
.faq-hero{display:grid;grid-template-columns:minmax(0,1fr) 240px;gap:22px;align-items:center;padding:24px;border:1px solid var(--line);border-radius:24px;background:linear-gradient(135deg,#fff 0,#f3fbfb 100%);box-shadow:var(--shadow)}
.faq-hero img{width:100%;max-width:220px;justify-self:center;filter:drop-shadow(0 18px 30px rgba(11,79,138,.14))}
.faq-hero h2{font-size:30px;margin:10px 0}.faq-hero p{color:var(--muted)}
.faq-topic-label{display:inline-flex;padding:6px 10px;border-radius:999px;background:#edf7fb;color:var(--navy-2);font-weight:800;font-size:12px}
@media(max-width:980px){.recommended-tools{grid-template-columns:repeat(2,1fr)}.faq-hero{grid-template-columns:1fr}}
@media(max-width:620px){.recommended-tools{grid-template-columns:1fr}.recommended-tool{grid-template-columns:76px minmax(0,1fr)}.recommended-tool img{width:72px;height:72px}}

/* V1.5.8 Excel export + cash-flow insights */
.excel-btn{background:#16784a}.excel-btn:hover{background:#105f3a}
.cashflow-insight{margin-top:16px;padding:18px;border:1px solid var(--line);border-radius:18px;background:#fff;box-shadow:0 8px 22px rgba(20,65,95,.05)}
.cashflow-head{display:flex;align-items:center;gap:12px}.cashflow-icon{width:42px;height:42px;border-radius:14px;display:grid;place-items:center;font-size:22px;font-weight:900;background:#eef8ff;color:var(--navy)}
.cashflow-kicker{display:block;font-size:12px;font-weight:850;color:var(--muted);margin-bottom:2px}.cashflow-head strong{display:block;color:var(--navy-2);font-size:17px}
.cashflow-value{font-size:30px;font-weight:900;line-height:1.2;margin:13px 0 7px;color:var(--navy-2)}.cashflow-value small{font-size:14px;color:var(--muted);font-weight:700}.cashflow-insight p{margin:0;color:var(--muted);font-size:14px}
.cashflow-improve{background:linear-gradient(135deg,#f3fbf6,#fff);border-color:#cce9d6}.cashflow-improve .cashflow-icon{background:#e3f5e9;color:#16784a}.cashflow-improve .cashflow-value{color:#16784a}
.cashflow-outflow{background:linear-gradient(135deg,#fff8f3,#fff);border-color:#f0d8c7}.cashflow-outflow .cashflow-icon{background:#fff0e5;color:#a64b14}.cashflow-outflow .cashflow-value{color:#a64b14}
.cashflow-asset{background:linear-gradient(135deg,#f4f8ff,#fff);border-color:#d4e2f4}.cashflow-asset .cashflow-icon{background:#e7f0ff;color:#0b4f8a}.cashflow-asset .cashflow-value{color:#0b4f8a}
.export-note{margin-top:10px;font-size:12px;color:var(--muted)}