<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=gb2312" />
<title>无标题文档</title>
<style type="text/css">
td{ border-right:solid 1px #000; border-top:solid 1px #000}
</style>
</head>
<body>
<div>
<table width="200" border="0" cellpadding="0" cellspacing="0" style="border-left:solid 1px #000; border-bottom:solid 1px #000">
<tr>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr>
<td>aa</td>
<td colspan="3" >
<table width="100%" border="0" cellpadding="0" cellspacing="0">
<tr>
<td height="26" style="border-top: none;"> </td>
<td style="border-top: none;"> </td>
<td style="border-top: none;"> </td>
<td style="border-top: none;"> </td>
<td style="border-top: none; border-right: none;"> </td>
</tr>
<tr>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
<td style="border-right: none;"> </td>
</tr>
</table>
</td>
</tr>
<tr>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
<tr>
<td> </td>
<td> </td>
<td> </td>
<td> </td>
</tr>
</table>
</div>
</body>
</html>