css的rowspan
<html>
<style>
.fixedHeaderTr
{
z-index:10;
position:relative;
top:expression(this.offsetParent.scrollTop);
};
</style>
<table border=1 style= "margin-top:-2px " >
<tr class= "fixedHeaderTr ">
<td height= "31 " colspan= "47 " >
<div align= "center "> 装置产品成本月度分配表 </div> </td>
</tr>
<tr class= "fixedHeaderTr " bgcolor= "#F6F6F6 ">
<td width= "10% " nowrap > <div align= "center "> </div> </td>
<td width= "3% " nowrap > <nobr> </nobr> </td>
<td colspan= "24 " nowrap > <div align= "center "> 水 </div> </td>
<td colspan= "3 " nowrap rowspan= "2 " > <div align= "center "> 电 </div> </td>
<td colspan= "9 " nowrap > <div align= "center "> 蒸汽 </div> </td>
<td colspan= "3 " nowrap > <div align= "center "> 氮气 </div> </td>
<td colspan= "3 " nowrap > <div align= "center "> 风 </div> </td>
<td colspan= "3 " nowrap > <div align= "center "> 其它 </div> </td>
</tr>
<tr class= "fixedHeaderTr " bgcolor= "#F6F6F6 ">
<td width= "10% " > <div align= "center "> </div> </td>
<td width= "3% " > <nobr> 合计 </nobr> </td>
<td colspan= "3 " > <div align= "center "> 新鲜水 </div> </td>
<td colspan= "3 " > <div align= "center "> 工业水 </div> </td>
<td colspan= "3 " > <div align= "center "> 循环水 </div> </td>
<td colspan= "3 " > <div align= "center "> 海水 </div> </td>
<td colspan= "3 " > <div align= "center "> 除盐水 </div> </td>
<td colspan= "3 " > <div align= "center "> 除氧水 </div> </td>
<td &n