document.write('<img src="./image/banner.jpg">');
document.write('<a href="https://www.sukasem-accounting.com/news.html" border=0>');
document.write('<img src="./image/head_promotion9500.gif" border=0>');
document.write('</a> ');

function getposOffset(overlay, offsettype){
     var totaloffset = (offsettype == "left")? overlay.offsetLeft : overlay.offsetTop
     var parentEl = overlay.offsetParent
     while (parentEl != null) {
          totaloffset = (offsettype == "left")? totaloffset + parentEl.offsetLeft : totaloffset + parentEl.offsetTop
          parentEl = parentEl.offsetParent
     }
     return totaloffset
}
 
var menutimedelay = 0
var menudisplay = ""
 
function menuoverlay(curobj, subobjstr) {
     if (document.getElementById) {
          if (menudisplay != "" && menudisplay != subobjstr) document.getElementById(menudisplay).style.visibility = "hidden"
          menudisplay = subobjstr
          var subobj = document.getElementById(subobjstr)
          subobj.style.visibility = "visible"
          var xpos = getposOffset(curobj, "left")
          var ypos = getposOffset(curobj, "top")
 
           /* คำนวณตำแหน่งของเมนูตรงกับด้านล่าง-ซ้าย */
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          subobj.style.top = ypos + curobj.offsetHeight + 2 + "px"
          
          return false
     }
}


 
/* หน่วงเวลาเพื่อซ่อนเมนู */
function menudelayHide(lyr) {
     menutimedelay = setTimeout('document.getElementById("'+lyr+'").style.visibility="hidden"', 250)
}
 
/* หยุดการซ่อนเมนู */
function menuMouseover(lyr) {
     if (menutimedelay > 0) clearTimeout(menutimedelay)
}
 
/* ซ่อนเมนูทันที */
function menuHide(lyr) {
     document.getElementById(lyr).style.visibility = "hidden"
}


document.write('<table  width="1100px" bgcolor="#e43a01" >');
document.write('<tr>');
document.write('</tr>');


document.write('<tr bgcolor="#c55118" ><td align="Left" valign="Center" height=22px bgcolor="#e43a01" BACKGROUND="https://www.sukasem-accounting.com/image/line_menu.jpg"  style="BACKGROUND-REPEAT: no-repeat;background-position:center bottom" > ');

document.write('&nbsp;<a href="https://www.sukasem-accounting.com" class="menu1" title="">');
document.write('สำนักงานบัญชี </a>&nbsp;&nbsp;|&nbsp;');

document.write('&nbsp;<a href="https://www.sukasem-accounting.com/sukasem_accounting.html" class="menu1" title="">');
document.write('บริการรับทำบัญชี </a>&nbsp;&nbsp;|&nbsp;');



document.write('&nbsp;<a href="https://www.sukasem-accounting.com/audit.html" class="menu1" title="">');
document.write('บริการตรวจสอบบัญชี </a>&nbsp;&nbsp;|&nbsp;');

document.write('&nbsp;<a href="https://www.sukasem-accounting.com/system.html" class="menu1" title="">');
document.write('บริการวางระบบบัญชี </a>&nbsp;&nbsp;|&nbsp;');

document.write('&nbsp;<a href="https://www.sukasem-accounting.com/register.html" class="menu1" title="">');
document.write('บริการด้านการจดทะเบียนบริษัท  </a>&nbsp;&nbsp;|&nbsp;');

document.write('&nbsp;<a href="https://www.sukasem-accounting.com/other.html" class="menu1" title="">');
document.write('วางแผนภาษีและบริการอื่นๆ   </a>&nbsp;&nbsp;|&nbsp;');


document.write('&nbsp;<a href="https://www.sukasem-accounting.com/news.html" class="menu1" title="">');
document.write('ข่าวสาร/โปรโมชั่น   </a>&nbsp;&nbsp;|&nbsp;');


document.write('&nbsp;<a href="https://www.sukasem-accounting.com/contact.html" class="menu1" title="">');
document.write('ติดต่อเรา  </a>');






document.write('</td></tr>');
document.write('</table>');