body {
  background:#ffffff;
  font-family: verdana,helvetica,arial,sans-serif;
  }

div.all {
  margin:auto;
  width:1000px;
  background:#fcfcfc;
  min-height:10px;
}

div.top {
  width:100%;
  background:#F0F0F0 ;
  height:40px;
}

div.bottom {
  width:100%;
  float:left;
  background:#f8f8f8;
  font-family:arial;
  font-size:10px;
}

table, th, td {
  border: 1px solid #808080;
  border-collapse:collapse;
  cellspacing:0px;
  padding:0.2em;
  font-size:1em;
  }

th {
  background-color:#c0c0c0;
  }
td {
  background-color:#f8f8f8;
  }

td.tar {
  text-align:right;
}

td.tac {
  text-align:center;
}

#topmenu {
  font-color:red;
  float:left;
}

#topmenu li {
  list-style-type: none;
}

a:link {
  text-decoration:underline;
  color:black;
}

a:visited {
  text-decoration:underline;
  color:black;
}

a:hover {
  text-decoration:underline;
  color:black;
}


a:active {
  text-decoration:underline;
  color:black;
}