| ABSTRACT | 第1-7页 |
| 摘要 | 第7-12页 |
| Chapter Ⅰ Introduction | 第12-19页 |
| ·Background of the Study | 第12-14页 |
| ·Motivation and Objective | 第14-17页 |
| ·The General Outline of the Paper | 第17-19页 |
| Chapter Ⅱ Literature Review and Theoretical Perspective | 第19-41页 |
| ·General Descriptions of Empirical Researches in Accounting Translation | 第19-26页 |
| ·Accounting and Linguistics Researches in the West | 第19-24页 |
| ·Researches on Accounting Translation in China | 第24-26页 |
| ·Theoretical Perspectives of the Study | 第26-35页 |
| ·German Skopos Theory at the Macro Level | 第26-31页 |
| ·The Core Concepts at the Micro Level | 第31-35页 |
| ·Sapir-Whorf Hypothesis in Translation | 第35-41页 |
| ·Pereption and Language Relativity | 第36-38页 |
| ·Culture and Language Relativity | 第38-41页 |
| Chapter Ⅲ Overview of Accounting Language | 第41-47页 |
| ·Definitions of Accounting | 第41-42页 |
| ·Features of Terms Used in Accounting Language | 第42-47页 |
| ·Technical Terms | 第42-45页 |
| ·Abbreviation | 第45-46页 |
| ·Accounting Terms in Pairs | 第46-47页 |
| Chapter Ⅳ Methodology | 第47-51页 |
| ·Main Issues to be Addressed | 第47-49页 |
| ·Instruments | 第49-50页 |
| ·Summary | 第50-51页 |
| Chapter Ⅴ Results and Discussions | 第51-70页 |
| ·Results of Questionnaire about Problems at the Macro Level | 第51-54页 |
| ·Case Analysis about Problems at the Micro Level | 第54-64页 |
| ·Un-equivalent Terms Translation with Special Notes Needed | 第54-57页 |
| ·Confusions between Similar Terms | 第57-64页 |
| ·Suggested Strategies for Accounting Translation | 第64-70页 |
| ·Equivalence vs. Adequacy | 第64-66页 |
| ·Bottom-up Approach vs. Top-down Approach | 第66-68页 |
| ·Invisibility vs. Visibility | 第68-70页 |
| Chapter Ⅵ Conclusion and Limitations | 第70-73页 |
| ·Implications of Accounting Translation | 第70-71页 |
| ·Limitations of the Study | 第71-73页 |
| Questionnaire | 第73-75页 |
| REFERENCES | 第75-78页 |
| ACKNOWLEDGEMENTS | 第78-79页 |
