等值理论即奈达的动态对等理论,该理论一方面着眼于原文的意义和精神并不拘泥于形势上的对等,另一方面强调从语义到语体都要用最贴切的对等语再现原文的信息。该理论可应用于各种形式的商务英语文本的翻译,如:信函、广告等等。文章通过多种“商务活动”涉及的内容及其特点的分析,说明该理论在商务翻译中的实用性。 Equivalence theory is Nida’s theory of dynamic equivalence. On the one hand, the theory focuses on the meaning and spirit of the original text and does not rigidly adhere to the situation’s equality. On the other hand, it emphasizes the most appropriate equivalence Reproduce the original message. The theory can be applied to various forms of translation of business English texts, such as letters, advertisements and so on. The article analyzes the contents and characteristics of many kinds of “business activities”, and illustrates the practicality of the theory in business translation.