:root{--color-primary: #2864F0;--color-primary-hover: #1B4FD0;--color-primary-active: #1845B8;--color-primary-light: #EBF0FE;--color-primary-subtle: #F4F7FF;--color-primary-border: #D2E0FC;--color-chrome: #E7EEFB;--color-chrome-line: #D6E0F2;--color-chrome-hover: rgba(255, 255, 255, .55);--color-danger: #dc2626;--color-danger-hover: #b91c1c;--color-danger-text: #b91c1c;--color-danger-light: #FCEBEB;--color-danger-border: #F6C9C9;--color-success: #047857;--color-success-hover: #065f46;--color-success-light: #E8F7EE;--color-success-border: #BFE3CD;--color-warning: #d97706;--color-warning-hover: #b45309;--color-warning-text: #92400e;--color-warning-light: #FCF1E3;--color-warning-border: #F0D8B8;--color-info: #0e7490;--color-info-light: #ecfeff;--color-info-border: #67e8f9;--color-source-manual: #475569;--color-source-manual-light: #f1f5f9;--color-source-bank: #2864F0;--color-source-bank-light: #EBF0FE;--color-source-ocr: #7c3aed;--color-source-ocr-light: #f3e8ff;--color-source-payroll:#0e7490;--color-source-payroll-light:#ecfeff;--color-debit: #2864F0;--color-debit-soft: #EBF0FE;--color-credit: #dc2626;--color-credit-soft: #fef2f2;--color-amount: #0f172a;--color-amount-neg: #dc2626;--color-amount-pos: #047857;--color-amount-zero: #94a3b8;--color-gray-50: #f8fafc;--color-gray-100: #f1f5f9;--color-gray-200: #e2e8f0;--color-gray-300: #cbd5e1;--color-gray-400: #94a3b8;--color-gray-500: #64748b;--color-gray-600: #475569;--color-gray-700: #334155;--color-gray-800: #1e293b;--color-gray-900: #0f172a;--color-bg: #F4F7FB;--color-surface: #ffffff;--color-surface-raised: #ffffff;--color-surface-sunken: #FAFBFD;--color-border: #E5EAF2;--color-border-strong: #DCE3EE;--color-border-subtle: #EEF2F8;--color-text: #2B3648;--color-text-secondary: #465269;--color-text-muted: #5F6B80;--color-text-subtle: #97A0B2;--color-text-on-primary: #ffffff;--color-overlay: rgb(20 30 55 / .45);--radius-sm: 6px;--radius-md: 8px;--radius-lg: 13px;--radius-full: 9999px;--shadow-xs: 0 1px 2px 0 rgb(15 23 42 / .04);--shadow-sm: 0 1px 3px 0 rgb(15 23 42 / .06), 0 1px 2px -1px rgb(15 23 42 / .05);--shadow-md: 0 4px 8px -2px rgb(15 23 42 / .08), 0 2px 4px -2px rgb(15 23 42 / .05);--shadow-lg: 0 12px 24px -6px rgb(15 23 42 / .12), 0 4px 8px -4px rgb(15 23 42 / .08);--shadow-overlay: var(--shadow-lg);--shadow-focus: 0 0 0 3px rgb(40 100 240 / .3);--shadow-focus-danger: 0 0 0 3px rgb(220 38 38 / .3);--space-1: 4px;--space-2: 8px;--space-3: 12px;--space-4: 16px;--space-5: 20px;--space-6: 24px;--space-8: 32px;--space-10: 40px;--font-sans: "Noto Sans TC", "Noto Sans JP", system-ui, -apple-system, "Segoe UI", sans-serif;--font-mono: ui-monospace, "Roboto Mono", "Cascadia Code", "Source Code Pro", Menlo, Consolas, monospace;--font-tabular: var(--font-mono);--fs-xs: 11px;--lh-xs: 16px;--fs-sm: 12px;--lh-sm: 18px;--fs-base: 13px;--lh-base: 20px;--fs-md: 14px;--lh-md: 22px;--fs-lg: 16px;--lh-lg: 24px;--fs-xl: 20px;--lh-xl: 28px;--fs-2xl: 26px;--lh-2xl: 34px;--fs-num: 13px;--fs-num-lg: 15px;--fw-normal: 400;--fw-medium: 500;--fw-semibold: 600;--fw-bold: 700;--letter-spacing-num: .01em;--table-cell-py: 8px;--table-cell-px: 12px;--table-cell-py-compact: 5px;--table-header-bg: var(--color-surface-sunken);--transition: .15s ease;--transition-fast: .12s ease;--ease: cubic-bezier(.2, 0, 0, 1);--z-header: 100;--z-overlay: 1000}*,*:before,*:after{box-sizing:border-box}html,body{margin:0;padding:0;font-family:var(--font-sans);font-size:var(--fs-md);line-height:1.5;color:var(--color-text);background:var(--color-bg);-webkit-font-smoothing:antialiased;text-rendering:optimizeLegibility}.app-header{position:sticky;top:0;z-index:var(--z-header);background:var(--color-chrome);border-bottom:1px solid var(--color-chrome-line);box-shadow:none}.app-header-inner{max-width:1400px;margin:0 auto;padding:var(--space-1) var(--space-6);display:flex;align-items:center;gap:var(--space-6);min-height:56px}.app-logo{display:flex;align-items:center;gap:10px;text-decoration:none;white-space:nowrap;flex-shrink:0}.brand-img{height:34px;width:auto;display:block}.brand-app{font-size:13px;font-weight:var(--fw-bold);color:var(--color-text-secondary);padding-left:10px;border-left:2px solid var(--color-chrome-line)}.app-nav{display:flex;flex-wrap:wrap;gap:var(--space-1);list-style:none;margin:0;padding:0}.app-nav-wrap{position:relative;flex:1 1 auto;min-width:0}.app-nav a{display:block;padding:var(--space-2) var(--space-3);border-radius:var(--radius-md);color:var(--color-text-secondary);text-decoration:none;white-space:nowrap;font-size:var(--fs-base);transition:background var(--transition),color var(--transition),box-shadow var(--transition)}.app-nav a:hover{background:var(--color-chrome-hover);color:var(--color-text)}.app-nav a:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.app-nav a[aria-current=page],.app-nav a.active{background:var(--color-surface);color:var(--color-primary-hover);font-weight:var(--fw-semibold);box-shadow:0 1px 3px #2850a021}.nav-icon{flex-shrink:0;display:inline-flex;align-items:center;justify-content:center;width:18px;height:18px;margin-right:2px}.nav-icon svg{width:18px;height:18px;display:block}.nav-group{display:flex;flex-direction:column}.nav-group-list{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:1px}.nav-group-label{display:block;margin:var(--space-3) 0 var(--space-1);padding:0 var(--space-3);font-size:var(--fs-xs);font-weight:var(--fw-semibold);letter-spacing:.04em;color:var(--color-text-muted)}@media (min-width: 1024px){.app-header-inner{max-width:none;padding-left:var(--space-4)}.app-nav-wrap{position:fixed;top:57px;left:0;bottom:0;width:232px;flex:none;background:var(--color-chrome);border-right:1px solid var(--color-chrome-line);overflow-y:auto;padding:var(--space-3) var(--space-2) var(--space-8);z-index:calc(var(--z-header) - 1)}.app-nav{flex-direction:column;flex-wrap:nowrap;gap:1px}.app-nav a{display:flex;align-items:center;gap:var(--space-2);white-space:nowrap}body .app-main{margin-left:232px;max-width:none;padding:var(--space-6) var(--space-8)}}.header-action{margin-left:auto;flex-shrink:0;white-space:nowrap}.nav-toggle{display:none;align-items:center;justify-content:center;width:40px;height:36px;margin-left:var(--space-2);padding:0;background:transparent;border:1px solid var(--color-border-strong);border-radius:var(--radius-md);color:var(--color-text-secondary);cursor:pointer;flex-shrink:0;transition:background var(--transition),box-shadow var(--transition)}.nav-toggle:hover{background:var(--color-gray-100)}.nav-toggle:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.nav-toggle .nav-toggle-bar{display:block;width:18px;height:2px;background:currentColor;border-radius:2px}.nav-toggle .nav-toggle-bar+.nav-toggle-bar{margin-top:4px}.nav-backdrop{display:none;position:fixed;inset:0;background:var(--color-overlay);z-index:calc(var(--z-header) - 1)}@media (max-width: 1023.98px){.nav-toggle{display:inline-flex}.app-nav-wrap{position:fixed;top:0;right:0;bottom:0;width:min(300px,84vw);background:var(--color-chrome);box-shadow:var(--shadow-lg);z-index:var(--z-header);overflow-y:auto;padding:var(--space-4) var(--space-3) var(--space-8);transform:translate(100%);transition:transform .2s var(--ease);flex:none}.app-nav-wrap:after{content:none}.app-nav{flex-direction:column;flex-wrap:nowrap;gap:2px;overflow-x:visible}.app-nav a{white-space:normal}body[data-nav-open=true] .app-nav-wrap{transform:translate(0)}body[data-nav-open=true] .nav-backdrop{display:block}}.app-main{max-width:1400px;margin:0 auto;padding:var(--space-6)}.page-title{font-size:var(--fs-xl);font-weight:var(--fw-bold);margin:0 0 var(--space-5);color:var(--color-gray-900);border-left:4px solid var(--color-primary);padding-left:var(--space-3)}.section-title{font-size:var(--fs-sm);font-weight:var(--fw-semibold);color:var(--color-text-muted);border-bottom:1px solid var(--color-border);padding-bottom:var(--space-1);margin-bottom:var(--space-2)}.card{background:var(--color-surface);border:1px solid var(--color-border);border-radius:var(--radius-lg);padding:var(--space-5);box-shadow:var(--shadow-xs)}.card:hover{box-shadow:var(--shadow-sm)}.card--raised{box-shadow:var(--shadow-md)}.card--tight{padding:var(--space-4)}.card+.card{margin-top:var(--space-4)}.card--debit{border-left:3px solid var(--color-debit)}.card--credit{border-left:3px solid var(--color-credit)}.card-title{font-size:var(--fs-lg);font-weight:var(--fw-semibold);margin:0 0 var(--space-4);color:var(--color-text)}.data-table{width:100%;border-collapse:collapse;font-size:var(--fs-base)}.data-table th{background:var(--table-header-bg);border-bottom:1px solid var(--color-border-strong);padding:var(--table-cell-py) var(--table-cell-px);text-align:left;font-weight:var(--fw-semibold);color:var(--color-text-secondary);white-space:nowrap;position:sticky;top:0}.data-table td{border-bottom:1px solid var(--color-border-subtle);padding:var(--table-cell-py) var(--table-cell-px);color:var(--color-text-secondary)}.data-table tr:last-child td{border-bottom:none}.data-table tr:hover td{background:var(--color-primary-subtle)}.data-table--compact th,.data-table--compact td{padding-top:var(--table-cell-py-compact);padding-bottom:var(--table-cell-py-compact)}.data-table--zebra tbody tr:nth-child(2n) td{background:var(--color-surface-sunken)}.data-table tfoot td,.data-table .row-total td{border-top:1px solid var(--color-border-strong);font-weight:var(--fw-semibold);background:var(--color-surface-sunken)}.num{font-family:var(--font-tabular);font-variant-numeric:tabular-nums;text-align:right;letter-spacing:var(--letter-spacing-num);color:var(--color-amount)}.num--neg{color:var(--color-amount-neg)}.num--pos{color:var(--color-amount-pos)}.num--zero{color:var(--color-amount-zero)}.table-scroll{position:relative;overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--color-border);border-radius:var(--radius-lg)}@media (max-width: 767.98px){.table-scroll--stack{overflow-x:visible;border:none;border-radius:0}.journal-line-table thead{position:absolute;width:1px;height:1px;margin:-1px;padding:0;border:0;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}.journal-line-table,.journal-line-table tbody,.journal-line-table tr,.journal-line-table td{display:block;width:100%}.journal-line-table tr{border:1px solid var(--color-border);border-radius:var(--radius-md);padding:var(--space-2) var(--space-3);margin-bottom:var(--space-3)}.journal-line-table tr:hover td{background:transparent}.journal-line-table td{border-bottom:none;padding:var(--space-1) 0}.journal-line-table td:before{content:attr(data-label);display:block;text-align:left;margin-bottom:2px;color:var(--color-text-muted);font-size:var(--fs-sm);font-weight:var(--fw-semibold)}.journal-line-table td>.form-control,.journal-line-table td>div{width:100%}.journal-line-table td:last-child{text-align:right}.journal-line-table td:last-child:before{content:none}}.table-link{color:var(--color-primary);text-decoration:underline;text-underline-offset:2px;border-radius:var(--radius-sm)}.table-link:hover{color:var(--color-primary-hover)}.table-link:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.unit{color:var(--color-text-muted);font-size:var(--fs-xs);margin-left:2px}.btn{display:inline-flex;align-items:center;justify-content:center;gap:var(--space-2);padding:var(--space-2) var(--space-4);border-radius:var(--radius-md);font-size:var(--fs-base);font-weight:var(--fw-medium);cursor:pointer;border:1px solid transparent;transition:background var(--transition),box-shadow var(--transition),color var(--transition),opacity var(--transition);text-decoration:none;line-height:1.5}.btn:disabled{opacity:.5;cursor:not-allowed}.btn:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.btn-danger:focus-visible{box-shadow:var(--shadow-focus-danger)}.btn-primary{background:var(--color-primary);color:var(--color-text-on-primary);border-color:var(--color-primary)}.btn-primary:hover:not(:disabled){background:var(--color-primary-hover);border-color:var(--color-primary-hover)}.btn-primary:active:not(:disabled){background:var(--color-primary-active);border-color:var(--color-primary-active)}.btn-secondary{background:var(--color-surface);color:var(--color-text-secondary);border-color:var(--color-border-strong)}.btn-secondary:hover:not(:disabled){background:var(--color-gray-100)}.btn-danger{background:var(--color-danger);color:var(--color-text-on-primary);border-color:var(--color-danger)}.btn-danger:hover:not(:disabled){background:var(--color-danger-hover);border-color:var(--color-danger-hover)}.btn-ghost{background:transparent;color:var(--color-primary);border-color:transparent}.btn-ghost:hover:not(:disabled){background:var(--color-primary-subtle)}.btn-icon{padding:0;width:28px;height:28px;justify-content:center}.btn-sm{padding:var(--space-1) var(--space-3);font-size:var(--fs-sm)}.form-group{margin-bottom:var(--space-4)}.form-label{display:block;font-size:var(--fs-base);font-weight:var(--fw-medium);margin-bottom:var(--space-2);color:var(--color-text-secondary)}.form-label .required{color:var(--color-danger);margin-left:var(--space-1);font-size:var(--fs-xs)}.form-control{width:100%;padding:var(--space-2) var(--space-3);border:1px solid var(--color-border-strong);border-radius:var(--radius-md);font-size:var(--fs-base);color:var(--color-text);background:var(--color-surface);transition:border-color var(--transition),box-shadow var(--transition)}.form-control:focus{outline:none;border-color:var(--color-primary);box-shadow:var(--shadow-focus)}.form-control::placeholder{color:var(--color-gray-400)}.form-control[aria-invalid=true]{border-color:var(--color-danger);box-shadow:var(--shadow-focus-danger)}.form-error{color:var(--color-danger);font-size:var(--fs-sm);margin-top:var(--space-1)}.form-control--num{text-align:right;font-family:var(--font-tabular)}fieldset.field-group{border:1px solid var(--color-border);border-radius:var(--radius-lg);padding:var(--space-4)}legend.field-legend{font-weight:var(--fw-semibold);padding:0 var(--space-2)}.filter-bar{display:flex;gap:var(--space-4);align-items:flex-end;flex-wrap:wrap;margin-bottom:var(--space-4)}.form-row{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:var(--space-4)}.alert{padding:var(--space-3) var(--space-4);border-radius:var(--radius-md);font-size:var(--fs-base);margin-bottom:var(--space-4);display:flex;gap:var(--space-2);align-items:flex-start;border:1px solid transparent;border-left-width:3px}.alert-danger{background:var(--color-danger-light);color:var(--color-danger-text);border-color:var(--color-danger-border)}.alert-success{background:var(--color-success-light);color:var(--color-success);border-color:var(--color-success-border)}.alert-warning{background:var(--color-warning-light);color:var(--color-warning-text);border-color:var(--color-warning-border)}.alert-info{background:var(--color-info-light);color:var(--color-info);border-color:var(--color-info-border)}.alert--inline{justify-content:space-between;flex-wrap:wrap;gap:var(--space-2);align-items:center}.badge{display:inline-block;padding:var(--space-1) var(--space-2);border-radius:var(--radius-full);font-size:var(--fs-xs);font-weight:var(--fw-semibold);line-height:1.4;border:1px solid transparent}.badge-active{background:var(--color-success-light);color:var(--color-success);border-color:var(--color-success-border)}.badge-reversed{background:var(--color-gray-100);color:var(--color-gray-500);border-color:var(--color-gray-200)}.badge-draft{background:var(--color-warning-light);color:var(--color-warning-text);border-color:var(--color-warning-border)}.badge-source-manual{background:var(--color-source-manual-light);color:var(--color-source-manual)}.badge-source-bank{background:var(--color-source-bank-light);color:var(--color-source-bank)}.badge-source-ocr{background:var(--color-source-ocr-light);color:var(--color-source-ocr)}.badge-source-payroll{background:var(--color-source-payroll-light);color:var(--color-source-payroll)}.badge-tax{background:var(--color-gray-100);color:var(--color-gray-700)}.skip-link{position:absolute;left:-9999px;top:auto;width:1px;height:1px;overflow:hidden}.skip-link:focus{position:fixed;top:.5rem;left:.5rem;width:auto;height:auto;padding:.5rem 1rem;background:var(--color-primary);color:var(--color-text-on-primary);border-radius:var(--radius-md);z-index:calc(var(--z-overlay) + 1)}.kv-row{display:flex;justify-content:space-between;align-items:baseline;gap:var(--space-3);padding:var(--space-2) 0;border-bottom:1px solid var(--color-border-subtle)}.kv-row .kv-label{color:var(--color-text-muted)}.empty-state{text-align:center;color:var(--color-text-muted);padding:var(--space-8)}.toolbar{display:flex;gap:var(--space-2);align-items:center;flex-wrap:wrap;margin-bottom:var(--space-4)}.form-footer--sticky{position:sticky;bottom:0;z-index:20;display:flex;flex-direction:column;gap:var(--space-3);background:var(--color-bg);border-top:1px solid var(--color-border);padding:var(--space-3) 0}@media print{.form-footer--sticky{position:static;border-top:none}}.dash-pipeline{display:flex;align-items:stretch;gap:var(--space-2);overflow-x:auto;-webkit-overflow-scrolling:touch;padding-bottom:2px}.dash-step{flex:1 1 0;min-width:118px;display:flex;flex-direction:column;gap:2px;padding:var(--space-2) var(--space-3);background:var(--color-surface);border:1px solid var(--color-border);border-radius:var(--radius-md);text-decoration:none;color:var(--color-text-secondary);transition:border-color var(--transition),box-shadow var(--transition)}.dash-step:hover{border-color:var(--color-primary-border);box-shadow:var(--shadow-sm)}.dash-step:focus-visible{outline:none;box-shadow:var(--shadow-focus)}.dash-step-name{font-weight:var(--fw-semibold);font-size:var(--fs-sm);color:var(--color-text);white-space:nowrap}.dash-step-desc{font-size:var(--fs-xs);color:var(--color-text-muted);white-space:nowrap}.dash-step--attention{border-color:var(--color-warning-border);background:var(--color-warning-light)}.dash-step--attention .dash-step-desc{color:var(--color-warning-text);font-weight:var(--fw-semibold)}.dash-step--danger{border-color:var(--color-danger-border);background:var(--color-danger-light)}.dash-step--danger .dash-step-desc{color:var(--color-danger-text);font-weight:var(--fw-semibold)}.dash-step-arrow{align-self:center;color:var(--color-text-subtle);flex-shrink:0}@media (max-width: 767.98px){.dash-pipeline{flex-direction:column;overflow-x:visible}.dash-step{flex:0 0 auto}.dash-step-arrow{transform:rotate(90deg)}}.dash-cards-2{display:grid;grid-template-columns:1fr;gap:var(--space-4)}.dash-bar{height:10px;border-radius:var(--radius-sm);min-width:2px}.dash-stats{display:grid;grid-template-columns:1fr;gap:var(--space-3)}.dash-stat{padding:var(--space-2) 0}.dash-stat-num{font-size:var(--fs-2xl);font-weight:var(--fw-bold)}.dash-todo-row,.dash-review-row{display:flex;justify-content:space-between;align-items:center;gap:var(--space-3);padding:var(--space-2) var(--space-3);border:1px solid var(--color-border-subtle);border-radius:var(--radius-md);min-height:44px}.dash-actions{display:grid;grid-template-columns:repeat(2,1fr);gap:var(--space-2)}.dash-actions .btn{padding:var(--space-3);justify-content:center;text-align:center}@media (min-width: 768px){.dash-cards-2{grid-template-columns:3fr 2fr}.dash-stats{grid-template-columns:repeat(3,1fr)}.dash-actions{grid-template-columns:repeat(4,1fr)}}.report-cols{display:grid;grid-template-columns:1fr;gap:var(--space-6)}@media (min-width: 768px){.report-cols{grid-template-columns:1fr 1fr}}.print-meta{display:none;font-size:var(--fs-sm);color:var(--color-text-muted);margin-bottom:var(--space-3)}.modal-overlay{position:fixed;inset:0;background:var(--color-overlay);display:grid;place-items:center;padding:var(--space-4);z-index:var(--z-overlay)}.modal{background:var(--color-surface-raised);border-radius:var(--radius-lg);box-shadow:var(--shadow-overlay);width:min(480px,100%);max-height:calc(100vh - 2 * var(--space-4));overflow-y:auto;padding:var(--space-6)}.modal-header{display:flex;align-items:flex-start;justify-content:space-between;gap:var(--space-3);margin-bottom:var(--space-4)}.modal-header .modal-title{font-size:var(--fs-lg);font-weight:var(--fw-semibold);margin:0;color:var(--color-text)}.modal-body{font-size:var(--fs-base);color:var(--color-text-secondary)}.modal-footer{display:flex;justify-content:flex-end;gap:var(--space-2);flex-wrap:wrap;margin-top:var(--space-6)}.modal--danger .modal-header{border-left:3px solid var(--color-danger);padding-left:var(--space-3)}.skeleton{background:linear-gradient(90deg,var(--color-gray-100) 25%,var(--color-gray-200) 37%,var(--color-gray-100) 63%);background-size:400% 100%;animation:skeleton 1.4s ease infinite;border-radius:var(--radius-sm)}@keyframes skeleton{to{background-position:-100% 0}}@media (prefers-reduced-motion: reduce){.skeleton{animation:none}}.visually-hidden{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap;border:0}@media print{:root{--color-bg: #ffffff}.app-header,.app-nav,.app-nav-wrap,.nav-toggle,.nav-backdrop,.skip-link,.toolbar,.mock-banner,.no-print{display:none!important}html,body{background:#fff;color:#000}.app-main{max-width:none;padding:0}.print-meta{display:block}.card{box-shadow:none!important;border:none;padding:0;background:#fff}.card+.card{margin-top:var(--space-6)}.table-scroll{overflow:visible!important;border:none!important;border-radius:0!important}.data-table th{position:static;background:#f2f2f2!important;color:#000;border-bottom:1px solid #000}.data-table thead{display:table-header-group}.data-table td{color:#000;border-bottom:1px solid #ccc}.data-table tfoot td,.data-table .row-total td{border-top:1px solid #000;font-weight:var(--fw-bold);background:#f2f2f2!important}.data-table tr:hover td{background:transparent!important}.num,.num--pos,.num--neg,.num--zero,.unit{color:#000!important}.alert{color:#000;background:#fff!important;border:1px solid #000}a{color:#000;text-decoration:none}}
