Hmm, weird. I get var='hello'var='jjjj' on IE, Firefox and NetScape using your same code.
<html>
<head>
<?$test='hello'?>
</HEAD>
<body>
<?$test='hello';?>
<script language="javascript" type="text/javascript">
var jstest='<?=$test?>';
var ktest="jjjj";
document.write("var='"+jstest+"'");
document.write("var='"+ktest+"'");
</script>
</body>
</html>