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but when i use .php file instead of .htm file, it can't show.
does apache support Head.php as HeaderName?
You could try embedding the php inside an html file, or perhaps use other directives (AddHandler embedded in a <Files> container?) to tell the server to parse the file as php. This is something I've never experimented with, though, so hopefully someone will come along with a more definitive answer.
Again, I've never used anything but simple headers and footers, so this is beyond my experience. Maybe someone else can help you. If not, you might want to ask over in the PHP forum, too.
and then i found .php is application.
AddType application/x-httpd-php .php
Maybe it will work, and maybe not. It might be a good experiment to try anyway.