[经] institute of chartered accountants of scotland
yīng gé lán tè xǔ kuài jì shī xié huì ㄧㄥ ㄍㄜˊ ㄌㄢˊ ㄊㄜˋ ㄒㄩˇ ㄎㄨㄞˋ ㄐㄧˋ ㄕ ㄒㄧㄝˊ ㄏㄨㄟˋ