| Acknowledgements | 第6-7页 |
| 摘要 | 第7-8页 |
| Abstract | 第8-9页 |
| Introduction | 第12-16页 |
| 1. Background | 第12-13页 |
| 2. Research Significance | 第13-14页 |
| 3. Research Approaches and Target | 第14-16页 |
| Chapter One Literature Review | 第16-20页 |
| 1.1 Studies on Accounting Translation | 第16-17页 |
| 1.2 Main Classification of Legal Translation Researches | 第17-20页 |
| Chapter Two Theoretical Framework of Sarcevic and Chesterman | 第20-27页 |
| 2.1 Susan Sarcevic's New Approach to Legal Translation | 第20-25页 |
| 2.1.1 A Communicative Occurrence | 第20-22页 |
| 2.1.2 Setting the Equal Legal Effect and Intent as a Goal | 第22-24页 |
| 2.1.3 Translators as Co-drafters and Linguistic Features of Legal Texts | 第24-25页 |
| 2.2 Chesterman's Translation Ethics | 第25-27页 |
| 2.2.1 Early Researches on Four Ethics of Translation Norms | 第25-26页 |
| 2.2.2 Higher Ethics to Balance Norms and Subjectivity | 第26-27页 |
| Chapter Three Translators' Subjectivity in Accounting Translation | 第27-36页 |
| 3.1 Text Type of IFRS – Legal Texts | 第27-29页 |
| 3.2 Functions of Accounting Standards | 第29-32页 |
| 3.3 Communicative Occurrence and Equal Legal Effect | 第32-33页 |
| 3.4 Equal Intent of Text Producers in Accounting Translation | 第33-36页 |
| Chapter Four Chesterman's Translation Ethics as Guidance | 第36-42页 |
| 4.1 Applicability for All Translators with Knowledge Background | 第36-38页 |
| 4.2 Intent of Text Producers | 第38-40页 |
| 4.3 Conflict between Translators' Subjectivity and LSP Requirements | 第40-42页 |
| Chapter Five Analysis of Translated Version of IFRS | 第42-51页 |
| 5.1 Principles to Follow in IFRS Translation | 第42-43页 |
| 5.2 Comprehensibility, Authority and Clarity on Language Level | 第43-46页 |
| 5.3 Imitating the Expression of CAS and Differentiating the Regulations not Existing in CAS | 第46-49页 |
| 5.4 Other Examples to Represent Text Producers' Intent | 第49-51页 |
| Conclusion | 第51-53页 |
| Reference | 第53-55页 |
