<!DOCTYPE html>
<html>
<head>
<title>我是标题</title>
<meta ="Content-Type" content="text/html;charset=utf-8"/>
<!-- utf-8 gbk gb2312 -->
</head>
<body>
<table border="1px" align="center" width="500px" height="300px">
<tr align="center" valign="center">
<td rowspan="2">商品</td><td colspan="2">上月</td><td colspan="2">本月</td>
</tr>
<tr align="center" valign="center">
<td>销量</td><td>销售额</td><td>销量</td><td>销售额</td>
</tr>
<tr align="center" valign="center">
<td>手机</td><td>100</td><td>500</td><td>200</td><td>400</td>
</tr>
<tr align="center" valign="center">
<td>笔记本</td><td>200</td><td>450</td><td>45</td><td>700</td>
</tr>
</tr>
<tr align="center" valign="center">
<td>合计</td><td>300</td><td>950</td><td>245</td><td>1100</td>
</tr>
</table>
</body>
</html>
