to find number of cpu on a physical and virtual installed on the mainboard

In virtual machine - in virtual management console (depend on virtualisation platform) and also for physical number of processors in host machine.
In virtual machine also in Computer management console and Device manager/Processors

You can try to use CPU-Z software http://www.cpuid.com/softwares/cpu-z.html

there are 200 servers so we dont think to insall any thirdparty tool on each servers how can I find after log in to the servers? for example from task manager but it does not give us the correct information

try to use Spiceworks
http://www.spiceworks.com/

you can also write the VBScript to do it in Windows virtual servers. Output can be excel or csv file.
What virtual environment are you using ?

unfortuntately virtual servers are different versions of vmware and on other countries, amorphously

Here is description how to do it:
http://www.windowsitpro.com/article/scripting/how-can-i-use-a-script-to-determine-the-number-of-processors-in-a-machine-.aspx

but it gives me number of core cpu.. for example there is a two cpu as hardware on the server but it says 4 cpu

by wmi you can find right key fo physical processor then only change in the script. I can look for it.

Here you can find proper keys.
strComputer = "localhost"
Set objWMIService = GetObject("winmgmts:\\" & strComputer & "\root\CIMV2")
Set colCSes = objWMIService.ExecQuery("SELECT * FROM Win32_ComputerSystem")

For Each objCS In colCSes
  WScript.Echo "Computer Name: " & objCS.Name
  WScript.Echo "System Type: " & objCS.SystemType
  WScript.Echo "Number Of Physical Processors: " & objCS.NumberOfProcessors
  WScript.Echo "Number of Logical Processors: " & objCS.NumberofLogicalProcessors
Next

could you please look at for me and how to run?

give me hour and I will send you script.

unfortunatelly it gives me number of core cpu's
Number Of Physical Processors: 4 but  there is two physical hardare cpu on this server..

on Windows 2003 server - http://support.microsoft.com/kb/932370/