html, body, div, img, p, h3, h2, h1, a, ul, li, table, td, tr { margin:0 ; padding:0 ; border:0 ;}

img, div { position:absolute; margin-left:50%; }

body { background: #fb5; }

#logo-biura { left:-225px; top:42px; }

#gora-menu { left:-350px; top:100px; width:700px; height:170px; background: #000; }

#gora-menu h1 { color: #fb5; font: italic bold 28px sans-serif; position: absolute; top: 80px; left: 375px; letter-spacing: 3px; }

#flagi { left:-330px; top:120px; }

#flagi img { position: static; margin-left:0; }

#linki { position: absolute; top: 140px; margin-left:50%; left:-300px; }

#linki li { text-align: center; width: 120px; float: left ; list-style-type: none; border-top: solid 1px #fb5; border-bottom: solid 1px #fb5; }

#linki a { text-decoration: none ; color: #eee; font: normal 12px sans-serif; }

#linki a.aktualna { font: bold 13px sans-serif;  }

#linki a:hover { color: #fb5; }

#tresc { left:-350px; top:270px; width:700px; height:500px; background: #000 url('tlo.jpg') no-repeat bottom center;  font-size: 0px;}

#tresc p { color: #eee; font: bold 16px arial;  margin-left:40px;  margin-right: 40px; margin-top: 15px; margin-bottom: 10px; text-align: justify; }

#tresc p.small { color: #eee; font: bold 12px arial;  margin-left:40px;  margin-right: 40px; margin-bottom: 15px; }

#tresc ul { margin-left:45px;  margin-right: 30px; }

#tresc li { color: #eee; font: bold 13px arial; }

#tresc table { margin-top:-10px; margin-left:35px; font: bold 11px arial; color: #eee; background: #000; }

#tresc table td { width: 95px; border: dotted 1px #666; xborder-right: dotted 1px #aaa; padding: 2px; }

#tresc a { color: #eee; font: bold 14px arial; display:block; text-align: center; margin-top: 23px }

#poznan { left:-300px; top:730px; width:600px; height:80px; background: #ea4; border: solid 4px #000; }

#poznan h3 { color: #111; font: bold 16px arial;  text-align: center;  margin-top: 5px; margin-bottom: 5px; letter-spacing: 0px;}


body.ksiegowosc div#kol1, body.ksiegowosc div#kol2 { width: 350px; margin-left: 10px; }
body.ksiegowosc div#kol2 { margin-left: 340px; }
body.ksiegowosc #tresc p { margin-bottom: 6px; }