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　　 商務(wù)英語常用縮略語表 　 縮 寫 全 稱 中 文 a accepted 承兌 A&C addenda and corrigenda 補遺和勘誤 A.C.V actual cash value 實際現(xiàn)金價值 a.d., a/d after date 開票后、出票后 a.w. all wool 純羊毛 A/c account 帳目 a/c no. account number 帳戶編號、帳號 a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來帳戶、活期存款帳戶 A/CS Pay. accounts payable 應(yīng)付帳款 A/CS Rec. accounts receivable 應(yīng)收帳款 A/P account paid 已付賬款 A/P account payable 應(yīng)付帳款 A/P accounting period 會計期間 A/P advise and pay 付款通知 A/R all risks 全險 A/R account receivable 應(yīng)收帳款 a/r all risks （保險）全險 A/R at the rate of 以……比例 A/S, a/s after sight 見票即付 A/S，acc/s account sales 承銷帳、承銷清單，售貨清單 A/W actual weight 實際重量 A/W air waybill 空運提單 AA Auditing Administration （中國）審計署 AAA 　 最佳等級 abs. abstract 摘要 Acc. acceptance 往來帳戶 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應(yīng)計利息 Acct. account 帳戶、帳目 Acct. accountant 會計師、會計員 Acct. accounting 會計、會計學(xué) Acct.No. account number 帳戶編號、帳號 Acct.Tit. account title 帳戶名稱、會計科目 ACN air consignment 航空托運單 Acpt. acceptance or accepted 承兌 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 ad.val.,A/V ad valorem to (according value) 從價 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預(yù)付款 Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE adjusting journal entries 調(diào)整分錄 Amt. amount 金額、總數(shù) Ann. annuity 年金 Arr. arrivals, arrived 到貨、到船 AS 　 　 ASAP as soon as possible 盡快 ASR acceptance summary report 驗收總結(jié)報告 ass. assessment 估征、征稅 assimt. assignment 轉(zhuǎn)讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢 ATM Automatic Teller Machine 自動取款機（柜員機） ATS automated trade system 自動交易系統(tǒng) ATS automatic transfer service 自動轉(zhuǎn)移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣 Aud. auditor 審計員、審計師 Av. average 平均值 B share B share B 股 b&b bed & breakfast 住宿費和早餐費 B.B. bill book 出納簿 b.b. bearer bond 不記名債券 B.B., B/B bill book 出納簿 B.C. bank clearing 銀行清算 b.c. blind copy 密送的副本 b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天 b.e., B/E bill of exchange 匯票 b.l., B/L bill of lading 提貨單 b.o.m. bill of materials 用料清單 b.o.p. balance of payments 收支差額 b.p., B/P bills payable 應(yīng)付票據(jù) B.P.B bank post bill 銀行匯票 b.r., B/R bills receivable 應(yīng)收票據(jù) B.rec. bill receivable 應(yīng)收票據(jù) B.S. balance sheet 資產(chǎn)負債表 b.s., BS, B/S balance sheet 資產(chǎn)負債表 B.T.T. bank telegraphic transfer 銀行電匯 B/B bill bought 買入票據(jù)、買入?yún)R票 B/C bills for collection 托收匯票 B/D bank draft 銀行匯票 B/D bank draft 銀行匯票 B/D bills discounted 已貼現(xiàn)票據(jù) b/d brought down 轉(zhuǎn)下頁 B/E bill of exchange 匯票 B/E bill of entry 報關(guān)單 b/f brought forward 承前 B/G, b/g bonded goods 保稅貨物 B/L bill of lading 提貨單 B/L original bill of lading original 提貨單正本 B/R bank rate 銀行貼現(xiàn)率 B/S bill of sales 賣據(jù)、出貨單 BA bank acceptance 銀行承兌匯票 bal. balance 余額、差額 banky. bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 BC buyer credit 買方信貸 Bd. bond 債券 Bd. bond 債券 Bds. board 董事會 BEP breakeven point 保本點、盈虧臨界點 BF bonded factory 保稅工廠 Bfcy. Beneficiary 受益人 BHC Bank Holding Company 銀行控股公司 BIS Bank of International Settlements 國際清算銀行 bit binary digit 兩位數(shù) Bk. bank book 帳簿 Bk. bank 銀行 Bk. book 帳冊 Bkg. banking 銀行業(yè) bldg. building 大廈 BMP bank master policy 銀行統(tǒng)一保險 BN bank note 鈔票 BO branch office 分支營業(yè)處 BO buyers option 買者選擇交割期的遠期合同 BOM 　 　 BOM beginning of month 月初 BOO build-operate-own 建造-運營-擁有 BOOM build-operate-own-maintain 建造-運營-擁有-維護 BOOT build-operate-own- transfer 建造-運營-擁有-轉(zhuǎn)讓 BOT balance of trade 貿(mào)易余額 BOY beginning of year 年初 BR bank rate 銀行貼現(xiàn)率 Br. branch 分支機構(gòu) Brok. broker or brokerage 經(jīng)紀人或經(jīng)紀人傭金 BV book value 票面價值 C / L current liabilities 流動負債 C cash; coupon; currency 現(xiàn)金、息票、通貨 C centigrade 攝氏（溫度） C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers association 消費者協(xié)會 C. A. chartered accountant; chief accountant 特許會計師、主任（主管）會計師 C. A. D cash against documnet 交單付款 C. A. S. cost accounting standards 成本會計標準 c. b., C. B. cash book 現(xiàn)金簿 C. C contra credit 貸方對銷 C. C. cashiers check 銀行本票 c. cents 分 C. H. clearing house 票據(jù)交換所 C. H. custom house 海關(guān) c. i. f. , C. I. F. cost, insurance and freight 到岸價，貨價+保險+運費 C. I. T. comprehensive income tax 綜合所得稅 C. L. call loan 短期拆放 C. M. A. certificed management accountant 注冊管理會計師 C. O. certificate of origin 產(chǎn)地證明書 c. o. d, C. O. D. cash on delivery 貨到付款 C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨 C. P. A certified Public Accountant 注冊公共會計師 C. S. capital stock 股本 C. W. O. cash with order 訂貨付款 C.B. cash book 現(xiàn)金簿 C.d. cum dividend 附股息報關(guān)單 C.I.F . cost insurance 保險費在內(nèi)價 C.o.d . cash on delivery 貨到付款 C.V. P. analysis Cost Volume Profit analysis 本---量---利分析 C/A capital account 資本帳戶 C/A current account 往來帳 C/A current assets 流動資產(chǎn) c/d carried down 過次頁、結(jié)轉(zhuǎn)下期 c/f carry forward 過次頁、結(jié)轉(zhuǎn) C/I certificate of insurance 保險憑證 c/o carried over 結(jié)轉(zhuǎn)后期 C/R companys risk 企業(yè)風(fēng)險 can. cancelled 注銷 cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價模式 CBD cash before delivery 先付款后交貨 CD certificate of deposit 存單 CG capital gain 資本利得 CG capital goods 生產(chǎn)資料、資本貨物 Chgs charges 費用 Chq. cheque 支票 CIA certified internal auditor 注冊內(nèi)部審計員 Ck. check 支票 CML capital market line 資本市場線性 CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù) CMV current market value 現(xiàn)時市場價值 CN consignment note 鐵路運單 CN credit note 貸方通知書 Co. company 公司 COBOL Common Business Oriented Language 通用商業(yè)語言 Col. column 帳欄 Coll. collateral 擔(dān)保、抵押物 Coll. collection 托收 Com. commercial 商業(yè) Com.; comm. commission 傭金 Cont. contract 合同 cont. container 集裝箱 cont., contr. contract 契約、合同 conv., cv., cvt. convertible 可轉(zhuǎn)換的、可兌換的 Cor. corpus 本金 Cor. correspodent 代理行 Corp. corporation 公司 CP. commercial paper 商業(yè)票據(jù) CPB China Patent Bureau 中國專利局 CPI consumer price index 消費者價格指數(shù) CPM cost per thousand 每一千個為單位的成本 CPP current purchasing power 現(xiàn)行購買力 Cps. coupons 息票 CPT carriage paid to 運費付至...... CR carriers risk 承運人風(fēng)險 CR cash receipts 現(xiàn)金收入 CR class rate 分級運費率 CR current rate 當日匯率、現(xiàn)行匯率 Cr. credit; creditor 貸方 CS civil servant; civil service 公務(wù)員、文職機關(guān) CS convertible securities 可轉(zhuǎn)換證券 CSI customer satisfaction index 顧客滿意指數(shù) csk. cask 木桶 CT cable transfer 電匯 CT corporate treasurer 公司財務(wù)主管 ct crate 板條箱 ctge cartage 貨運費、搬運費、車費 Ctge. cartage 車費 Cts. cents 分 CTT capital transfer tax 資本轉(zhuǎn)移稅 cu cubic 立方 CU customs unions 關(guān)稅聯(lián)盟 cu. cm. cubic centimeter 立方厘米 cu. in. cubic inch 立方英寸 cu. m. cubic meter 立方米 cu. yd. cubic yard 立方碼 cum. pref. cumulative preference (share) 累積優(yōu)先（股） cur. curr. current 本月、當月 CV convertible security 可轉(zhuǎn)換債券 CVD countervailing duties 抵消關(guān)稅、反傾銷稅 CY calendar year 日歷年 CY container 整裝貨柜 CY container yard 貨柜堆場、貨柜集散場 Cy. currency 貨幣 Cy. currency 貨幣 D degree; draft 度、匯票 D. A. debit advice 欠款報單 D. B day book 日記帳、流水帳 D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法 d. d. dry dock 干船塢 D. D. D deadline delivery date 交易最后日期 D. D.; D/D demand draft 即期匯票 d. f; D. F. dead freight 空艙費 D. G dangerous goods 危險貨物 D. I. T double income-tax(relief) 雙重所得稅（免征） D. O. G. days of grace 寬限日數(shù) D. R.; DR discount rate 貼現(xiàn)率、折扣率 d/a days after acceptance 承兌后......日（付款） D/A deposit account 存款帳戶 D/A document against acceptance 承兌交單 D/D documentary draft 跟單匯票 D/d; d/d days after date 出票后......日(付款) D/N debit note 清單 D/O delivery order 發(fā)貨單 D/R. deposit receipt 存款收條 D/W dock warrant 碼頭倉單 DB method declining balance (depreciation) method 遞減余額折舊法 Dd. delivered 交付 DDB method double declining balance (depreciation) method 雙倍遞減余額折舊法 Def. deferred 延期 def. deficit 赤字、虧損 Deg. degree 等級 Dely. delivery 交付 dem. demurrage 滯期費 Demand T/F 　 　 Depr. depreciation 折舊 Dft. draft 匯票 diff. difference 差額 Dis. discount 折扣、貼現(xiàn) dishd; dishd dishonored 不名譽、拒付 Div. dividend; division 紅利 div.; divd dividend 紅利、股息 D-J Dow Jones & Co. 美國道-瓊斯公司 DJIA Dow Jones Industrial Average (Stock Index) 道-瓊斯工業(yè)股票指數(shù) DJTA Dow Jones Transportation Average 道-瓊斯運輸平均數(shù) DJUA Dow Jones Utility Average 道-瓊斯公用事業(yè)平均數(shù) DK Dont know 不知道 DL discretionary limit 無條件限制 DL direct loan 直接貸款 DLD deadline date 最后時限 Dls. dollars 元 DM Deutsche Mark; D-mark; Deutschmark; 德國馬克 DMCs developing member countries 發(fā)展中國家 DN date number 日期號 DN; D/N debit note 借記通知單 DNR do not reduce 不減少 Doc(s) documents 憑證、單據(jù)、文件 doc. att. documents attached 附單據(jù)、附件 Doc. code document code 憑證（單據(jù)）編號 Dols. dollars 美元　 DOR date of request 要求日 DP; D/P document against payment 交單付款 DPI disposable personal income 個人可支配收入 DPOB date and place of birth 出生時間和地點 DPP damp proofing 防潮的 Dr debtor 債務(wù)人 DR deposit receipt 存單、存款收據(jù) Dr. debit 借記、借方 dr. drawer 借方 ds.; ds days 日 DS; d/s days after sight(days sight) 見票后.......日(付款) dstn. destination 目的地(港) DTC Deposit taking company 接受存款公司 DTC Deposit Trust Company 儲蓄信托公司 dup.; dupl.; dupte. duplicate 副本 DVP delivery versus payment 付款交貨 dy.; d/y day; delivery 日、交貨 dz dozen 一打 E. & O. E. errors and omissions excepted 如有錯漏，可加更正 E. E.; e.e errors excepted 如有錯誤，可加更正 E. exchange; export 交易所、輸出 E. P. T excess profit tax 超額利潤稅 e.a.o.n. except as otherwise noted 除非另有說明 E.D. ex dividend 股息除外 E/D export declaration 出口申報單 Ea. each 每 EAT earnings after tax 稅后收益 EB ex budgetary 預(yù)算外 EBIT earnings before interest and tax 扣除利息和稅金前收益 EBS Electronic Broking Service 電子經(jīng)紀服務(wù)系統(tǒng) EBT earning before taxation 稅前盈利 EC European Community; European Commission 歐洲共同體、歐洲委員會 EC export credit 出口信貸 EC error corrected 錯誤更正 Ec. ex coupon 無息票 Ec. exempli causa 例如 ECA export credit agency 出口信貸機構(gòu) ECAFE Economic Commission for Asia and the Far East 亞洲及遠東經(jīng)濟委員會 ECE Economic Commission for Europe 歐洲經(jīng)濟委員會 ECG Export Credit Guarantee 出口信用擔(dān)保 ECI export credit insurance 出口信用保險 ECR export credit refinancing 出口信貸再融資 ECT estimated completion time 估計竣工時間 ECU European Currency Unit 歐洲貨幣單位 ED ex dividend 無紅利、除息、股利除外 EDD estimated delivery date 預(yù)計交割日 EDI electronic data interchange 電子數(shù)據(jù)交換 EDOC effective date of change 有效更改日期 EDP Electronic Data Processing 電子數(shù)據(jù)自理 EERI Effective Exchange Rate Indexes of Hong Kong 港匯指數(shù) EET East European Time 東歐時間 EF export finance 出口融資 EF Exchange Fund 外匯基金 EFT electronic funds transfer 電子資金轉(zhuǎn)帳 EFTA European Free Trade Area (Association) 歐洲自由貿(mào)易區(qū)（協(xié)會） EGM Extraordinary Genaral Meeting 特別股東大會 EIB Export-Import Bank 進出口銀行 EIL WB Economic Integration Loan 世界銀行經(jīng)濟一體化貸款 EL export license 出口許可證 ELI extra low impurity 極少雜質(zhì) EMF European Monetary Fund 歐洲貨幣基金 EMIP equivalent mean investment period 等值平均投資期 EMP European main ports 歐洲主要港口 EMP end-of month payment 月末付款 EMS European Monetary System 歐洲貨幣體系 EMS express mail service 郵政特快專遞 EMU European Monetary Union 歐洲貨幣聯(lián)盟 enc enclosed 停業(yè) encd. enclosed 附件 encl(s). enclosure 附件 End. ; end. endorsement 背書 Entd. entered 登記人 EOA effective on or about 大約在.......生效 EOD every other day 每隔一日 EOE European Options Exchange 歐洲期權(quán)交易 EOM end of month 月底 EOQ economic order quantity 最底訂貨量 EOS end of season 季末 EOU export-oriented unit 出口型單位 EOY end of year 年終 EPD earliest possible date 最早可能日期 EPN export promissory note 出口匯票 EPOS electronic point of sale 電子銷售點 EPR earnings price ratio 收益價格比率 EPR effective protection rate 有效保護率 EPS earnings per share 每股收益額、每股盈利額 EPVI excess present value index 超現(xiàn)值指數(shù) EPZ export processing zone 出口加工區(qū) Eq. equivalent 等值 ERM exchange rate mechanism 匯率機制 ERS Export Refinance Scheme 出口再融資計劃 ESOP Employee Stock Ownership Plan 職工持股計劃 EST Eastern Standard Time 美國東部標準時間 Est. estate 財產(chǎn)、遺產(chǎn) et seq. et sequents 以下 ETA estimated time of arrival 預(yù)計到達時間 ETD estimated tiem of departure 預(yù)計出發(fā)時間 ETDZ Economic and Technological Development Zone 經(jīng)濟技術(shù)開發(fā)區(qū) ETLT equal to or less than 等于或少于 ETS estimated time of sailing 預(yù)計啟航時間 EU European Union 歐盟 EUA European Units of Account 歐洲記帳單位 ex cont. from contract 從合同 ex cp. ex coupon 無息票 ex div. ex dividend 無股息 ex.; exch exchange 匯兌、況換 excl. exclusive 另外、不在內(nèi) Exd. examined 已檢? Exp. export 出口 Exs. expense 費用 Extd. extend 展期 EXW ex works 工廠交貨價 f feet 英尺 F dealt in flat 無息交易的 f. fairs 定期集市 f. following (page) 接下頁 F. A freight agent 貨運代理行 F. A. face amount 票面金額 F. A. fixed assets 固定資產(chǎn) F. A. F. free at factory 工廠交貨 F. A. Q fair average quality （貨品）中等平均質(zhì)量 F. A. S. free alongside ship 發(fā)運地船邊交貨價 F. B. E. foreign bill of exchange 外國匯票 F. C. fixed capital 固定資本 F. C. fixed charges 固定費用 F. C. future contract 遠期合同 F. I. T free of income tax 免交所得稅 f.a.c. fast as can 盡快 F.O.B . free on board 船上交貨單 F.O.C. free of charge 免費 F.P. fully paid 付訖 F.X. foreign exchange 外匯 F/o for orders 準備出售 FA free alongside 啟運港船邊交貨 FAC facility 設(shè)施、設(shè)備 Fac. facsimile 影本 FACT factor analysis chart technique 因素分析圖解法 fad. free delivery (discharge, dispatch) 免費送貨 FAIA Fellow of the Association of International Accountants 國際會計協(xié)會會員 FASB Financial Accounting Standards Boards 財務(wù)會計標準委員會 FAT factory acceptance test 工廠驗收試驗 FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移 FB foreign bank 外國銀行 fc. franc 法郎 FCA Fellow of the Institute of Chartered Accountants 特許會計師學(xué)會會員 FCG foreign currency guarantee 外幣擔(dān)保 FCL full container load 整貨柜裝載 FCL/LCL full container load/less (than)full container load 整裝/分卸 FCR forwarders cargo receipt 貨運代理行收據(jù) FCT forwarding agents certificate of transport 貨運代理行領(lǐng)貨證 fd. fund 資金 FDB method fixed rate on declining balance method 定率遞減余額折舊法 FDI foreign direct investment 外商直接投資 FDIC Federal Deposit Insurance Corporation 聯(lián)邦儲蓄保險公司 FE foreign exchange 外匯 FE future exchange 遠期外匯 FF French franc 法國法郎 Fi.t. free of income tax 免所得稅 fib free into barge 駁船上的交貨價 FIBC financial institution buyer credit policy 金融機構(gòu)買方信貸險 FIFO first in, first out 先進先出法 fin. stadg.(stndg.) financial standing 資信狀況 fin. stat. (F/S) financial statement 財務(wù)報表 fin.yr. financial year 財政年度 FINA following items not available 以下項目不可獲得 FIO free in and out 自由進出 fl. florin 盾 FLG finance lease guarantee 金融租賃擔(dān)保 flt. flat 無利息 FMV fair market value 合理市價 FO free out 包括卸貨費在內(nèi)的運費 fo. folio 對折、頁碼 FOB free on board （啟運港）船上交貨、離岸價格 FOBST free on board stowed and trimming 包括清理及平倉的離岸價格 FOCUS Financial and Operations Combined Uniform Single Report 財務(wù)經(jīng)營綜合報告 FOK fill or kill 要么買進或賣出，要么取消 FOR free on rail (or road) 鐵路或（公路）上交貨價 ford., fwd forward; forwarded 轉(zhuǎn)遞 FOREX foreign exchange 外匯 FOS free on steamer 蒸汽船上交貨（價） FOUO for official use only 僅用于公事 FOW, f. o. w. free on wagon （啟運站）火車上交貨（價） FOX Futures and Options Exchange 期貨和期權(quán)交易所 FP floating policy 浮動政策 FP fully paid 已全付的 FRA forward rate agreement 遠期利率協(xié)議 FRCD floating rate certificate of deposit 浮動利率存單 　 free case no charge for case 免費事例 FREF fixed rate export finance 固定利率出口融資 Frt. freight 運費 frt. & grat. freight and gratuity 運費及酬金 Frt. fwd freight forward 運費待付 Frt. ppd freight prepaid 運費已付 frt., forward 期貨、遠期合約 FS final settlement 最后結(jié)算 FService 　 　 FSR feasibility study report 可行性研究報告 FTW free trade wharf 碼頭交易 FTZ free trade zone 自由貿(mào)易區(qū) fut. futures 期貨、將來 FV face value 面值 FVA fair value accounting 合理價值法 FWD forward (exchange) contract 遠期合約 FX broker foreign exchange broker 外匯經(jīng)紀人 fxd fixed 固定的 FXRN fixed rate note 定息票據(jù) FY fiscal year (financial year) 財政（務(wù)）年度 fy. pd. fully paid 全部付訖 FYI for your information 供您參考 G. A. general agent 總代理商、總代理人 GA go ahead 辦理、可行 GAAP general Accepted Accounting Principles 通用會計準則 GAAS Generally Accepted Auditing Standard 通用審計標準 GAC General Administration of Customs 海關(guān)總署 gas. gasoline 汽油 GATT General Agreement on Tariffs and Trade 關(guān)稅及貿(mào)易總協(xié)定 GCL government concessional loan 政府優(yōu)惠貸款 GDP gross domestic product 國內(nèi)生產(chǎn)總值 gds. goods 商品、貨物 GJ general journal 普通日記帳 GL general ledger 總分類帳 gm. gram(s) 克 GMP graduated payment mortgage 遞增付款按揭 GND gross national demand 國民總需求 GNE gross national expeditures 國民支出總額 GNP gross national product 國民生產(chǎn)總值 GOFO gold forward rate 黃金遠期利率 GP gross profit 毛利 GPP general purchasing power 總購買能力 GR gross revenue 毛收入 gr. (grs.) wt. gross weight 毛重 Gr.Wt. gross weight 毛重 GS gross sales 銷售總額 GSP generalised system of preferences 普惠制 GTM good this month 本月有效 GTW good this week 本星期有效 H. in D. C. holder in due course 正當持票人 H.P. horse-power 馬力 H.P.N . horse-power nominal 標稱馬力 HAB house air bill 航空托運單 HAWB house air waybill 航空托運單 HCA historical cost accounting 歷史成本會計 hdqrs. headquarters 總部 hg. hectogram 一百公克 HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率 hifo highest-in, first-out 高入先出法 Hi-Q high quality 高質(zhì)量 HIRCS high interest rate currencies 高利率貨幣 hi-tech high technology 高技術(shù) HKD Hong Kong dollar 香港元 HKI Hong Kong Index 香港指數(shù) hl. hectoliter 百升 hldg. holding 控股 Hond honored 如期支付的 HSCPI Hang Seng Consumer Price Index 恒生消費價格指數(shù) HSI Hang Seng Index 恒生指數(shù) hwevr. however 無論如何 Hz hertz 赫茲 I & A inventory and allocations 庫存和分配 I. A. intangible assets 無形資產(chǎn) I. B. invoice book 發(fā)票簿 I. B. I invoice book inward 購貨發(fā)票簿 I. B. O. invoice book outward 銷貨發(fā)票簿 I. C. U. International Code Used 國際使用的電碼 I. F. insufficient fund 存款不足 I. G. imperial gallon 英制加侖 I. R. inward remittance 匯入款項 I/L import licence 進口許可證