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<title>表格跨行和跨列</title>
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<table border="1" width=80% bgcolor="#f2f2f2" cellspacing="0" cellpadding="3px" align="center" >
<!--<caption> 前端工程师平均工资</caption>-->
<thead>
<tr>
<th rowspan="2">项目</th>
<th colspan="2">一般公共预算</th>
<th colspan="2">政府性基金预算</th>
<th colspan="2">国有资本经营预算</th>
<th colspan="2">财政专户管理资金</th>
<th colspan="2">专用基金</th>
</tr>
<tr>
<th>本月数</th>
<th>本年累计数</th>
<th>本月数</th>
<th>本年累计数</th>
<th>本月数</th>
<th>本年累计数</th>
<th>本月数</th>
<th>本年累计数</th>
<th>本月数</th>
<th>本年累计数</th>
</tr>
</thead>
<tbody align="center" valign="middle">
<tr>
<td align="center" valign="middle">年初结转结余</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
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<td></td>
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<tr>
<td align="center" valign="middle">收入合计</td>
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<td></td>
<td></td>
<td></td>
<td></td>
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<td></td>
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<tr>
<td align="center" valign="middle">本级收入</td>
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<tr>
<td align="center" valign="middle">其中：来自预算安排的收入</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td></td>
<td></td>
</tr>
<tr>
<td align="center" valign="middle">补助收入</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">上解收入</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">地区间援助收入</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">债务收入</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">债务转贷收入</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">动用预算稳定调节基金</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">调入资金</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">支出合计</td>
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<td align="center" valign="middle">本级支出</td>
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<td align="center" valign="middle">其中：权责发生制列支</td>
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<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">预算安排专用基金的支出</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">补助支出</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">上解支出</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">地区间援助支出</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">债务还本支出</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<td align="center" valign="middle">债务转贷支出</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">安排预算稳定调节基金</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">调出资金</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
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<tr>
<td align="center" valign="middle">结余转出</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">其中：增设预算周转金</td>
<td></td>
<td></td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
<tr>
<td align="center" valign="middle">年末结转结余</td>
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</tbody>
</table>
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