<td><b>&nbsp; ТЕСТ </b><b style="color: rgb(160, 0, 0);">(123)</b></td>
<td><input name="sum" size="8" maxlength="3" onkeypress="recalcsum(this.value)" onkeyup="recalcsum(this.value)" onkeydown="recalcsum(this.value)"

onclick="recalcsum(this.value)" onchange="recalcsum(this.value);if (this.value>100) {this.value=100}" type="text"></td>
</tr>
<tr height="25">
<td><b>&nbsp;ТЕСТ</b></td>

<td><b><span id="receiv">0.00</span></b></td>
</tr>