ACR X UNABLE TO UNDERSTAND LCL CTLR ATC INSTRUCTIONS. LANGUAGE BARRIER. TCASII USED FOR SPACING.

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ACR XX40 BUF-GA. AFTER SEVERAL VECTORS FROM APCH CTL DUE TO MINIMUM SPACING ON FINAL; APCH CTL HANDED US OVER TO LGA TWR FOR THE COMPLETION OF AN ILS TO RWY 22. THE TWR CTLR HAD A VERY HVY ASIAN ACCENT WHICH IS VERY DIFFICULT TO UNDERSTAND. AFTER RECEIVING A CLRNC TO LAND; WE HEARD 'XXXX SPACING; XXX40 GAR.' I STARTED A GAR BUT I COULD NOT BE SURE IF IT WAS FOR US; NOT DID I THINK IT SHOULD BE FOR US; SO I ASKED MY FO TO HAVE LGA TWR REPEAT THE XMISSION. THIS TIME IT WAS 'ACR Y40 GAR.' ACR Y40 WAS 2 ACFT BEHIND US. I HAVE FLOWN WITH NUMEROUS PLTS WHO HAVE HAD EXTREME DIFFICULTY UNDERSTANDING THIS PARTICULAR CTLR IN THE PAST. PLEASE REVIEW THIS TWR TAPE. I FEEL THERE IS SIGNIFICANT POTENTIAL FOR AN ACCIDENT IN THE FUTURE; UNLESS SOMETHING IS DONE.CALLBACK CONVERSATION WITH RPTR REVEALED THE FOLLOWING INFO: THE RPTR STATED HE HAD CALLED THE TWR AND INFORMED THE SUPVR OF THE PROB WITH THE CTLR LANGUAGE BARRIER PROB. RPTR ALSO TURNED THE MATTER OVER TO THE UNION AND THEY HAD REQUESTED THE TAPES AND WERE GOING TO PURSUE THE MATTER. RPTR GIVEN FAA SAFETY HOT LINE NUMBER. SUPPLEMENTAL INFO FROM ACN 267945: ACFT SPACING WAS STILL A CONCERN AS THE TWR CTLR CONTINUED TO ASK FOR ACFT APCH SPDS. EACH XMISSION FROM THE TWR CTLR WAS DIFFICULT TO FOLLOW. TENSIONS BECAME HEIGHTENED WHEN THE TWR CTLR ISSUED A 'GAR' FOR AN ACFT WITH A CALL SIGN WE BELIEVED TO BE OURS. WATCHING THE SPACING ON TCASII;AND; AFTER HAVING BEEN ASKED TO SLOW TO MINIMUM APCH SPD; WE BELIEVED THE GAR TO BE OURS 'ACR XX40.' BECAUSE OF THE CONFUSION WITH MOST OF THE TWR CTLR'S INSTRUCTIONS; I ASKED FOR A REPEAT OF THE INSTRUCTION. I MIGHT ADD THAT SPACING BTWN ALL ACFT SEEMED TO BE MINIMAL. ON THE REPEAT INSTRUCTION FROM TWR IT WAS SOMEWHAT CLEARER. THE TWR CTLR'S VERBIAGE WAS DIFFICULT TO FOLLOW. WE WERE VERY UNCOMFORTABLE.