<table border="1" width="500px" bgcolor="#f3f3f3" cellspacing="0" align="center" frame="void" > <!-- 表格开始 -->
<caption>工资统计</caption>
<thead bgcolor="#f00">
<tr bgcolor="#fff"> <!-- tr行标签 -->
<th rowspan="2">城市</th> <!-- th标签 表头单元格 居中加粗显示 -->
<th colspan="2">2014</td> <!-- 跨列合并 -->
<th rowspan="2">2015</td> <!-- td单元格标签 -->
<th rowspan="2">2016</td> <!-- 跨行合并 都要删除被合并的单元格-->
</tr>
<tr>
<td>上半年</td>
<td>下半年</td>
</tr>
</thead>
<tr>
<th>北京</th>
<td>11111</td>
<td>12222</td>
<td>22222</td>
<td>33333</td>
</tr>
<tr>
<th>上海</th>
<td>11111</td>
<td>12222</td>
<td>22222</td>
<td>33333</td>
</tr>
<tr>
<th>合计</th>
<td>11111</td>
<td>12222</td>
<td>22222</td>
<td>33333</td>
</tr>
</table>
表格嵌套 写在td内