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.border_top{width:381px;height:4px;float:left;background:url(images/border-top.jpg) no-repeat;}
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<div id="opo" οnmοuseοver="showDiv();" οnmοuseοut="hiddenDiv();">
<div class="border_top"></div>
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<a href="#"><img src="images/opoimg.jpg" alt="工商银行" /></a>
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