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.practical{margin:36px 0;padding:26px;border:1px solid #bccbb5;border-radius:14px;background:#fff;scroll-margin-top:24px}.practice-intro{display:flex;gap:14px;flex-wrap:wrap;align-items:center;margin:22px 0 30px}.practice-boundary{padding:16px;border-left:4px solid #b5944c;background:#f4efe1;border-radius:4px}.practical figure{margin:22px 0}.practical figure img{display:block;width:100%;height:auto;border-radius:10px;border:1px solid #c7d3bf}.practical figcaption{font-size:12px;line-height:1.6;color:#52645a;margin-top:8px}.practice-nav{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px;margin:24px 0}.practice-nav a{padding:12px;background:#eef3e9;border:1px solid #d7e1cf;border-radius:8px;text-decoration:none;font-size:14px}.practice-case{border:1px solid #c7d3bf;border-radius:10px;padding:18px;margin:14px 0;scroll-margin-top:20px}.practice-case summary{line-height:1.65}.practice-time{font-variant-numeric:tabular-nums;font-size:12px;color:#52645a;margin-right:8px}.practice-status{font-size:12px;background:#f3eedf;display:inline-block;padding:7px 11px;border-radius:6px}.practice-case h4{margin-bottom:6px}.practice-case li{font-size:15px;line-height:1.7}.practice-case dl{display:grid;grid-template-columns:160px 1fr;gap:10px 18px;background:#f3f6ef;padding:18px;border-radius:8px}.practice-case dt{font-weight:700}.practice-case dd{margin:0}.practice-case label{display:block;font-weight:650;margin:20px 0 8px}.practice-case textarea{display:block;width:100%;font:14px/1.6 system-ui;padding:14px;margin-bottom:12px;color:#173e40;background:#fcfdf9;border:1px solid #aebfa6;border-radius:8px;resize:vertical;overflow-wrap:anywhere}.practical aside{padding:18px;background:#f6f5ef;border-radius:10px}.practical .button{margin-bottom:8px}.practical a,.practice-case li,.practice-case dd{overflow-wrap:anywhere}@media(max-width:650px){.practical{padding:18px 14px}.practice-nav{grid-template-columns:1fr}.practice-case{padding:14px}.practice-case dl{grid-template-columns:1fr;gap:4px}.practice-case dd{margin-bottom:12px}}


.audit-note{padding:12px 16px;border-left:4px solid #9c6517;background:#fff0bf;color:#633b00;border-radius:6px;line-height:1.55}

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