html部分
<div id="warp">
<div class="warpDiv">
<p class="deleteDiv">-</p>
<p class="toggleShow">+</p>
</div>
</div>
css部分
<style type="text/css">
.warpDiv p{display: inline-block;padding:10px;color:#fff;background:rgba(1,1,1,.7);}
</style>
JS部分
<script type="text/javascript">
$("#warp").click(function(ev){
var ev = ev || window.event;
var target = ev.target || ev.srcElement;
if(target.className == "toggleShow"){
$(target).parents("#warp").append("<div class='warpDiv'><p class='deleteDiv'>-</p> <p class='toggleShow'>+</p></div>");
$(target).css("display","none");
}else if(target.className == "deleteDiv"){
if($(target).next().css("display")=='none'){
$(target).parent().remove();
}else{
if($(target).parent().prev().length!=0){
$(target).parent().prev().children(".toggleShow").css("display","inline-block");
$(target).parent().remove();
}
}
})
</script>
效果图