随着社会经济的发展，广告在我们的生活中无处不在， 成为我们生活中密不可少的一部分。营销策划公司在制作广告过程中，广告创意可谓是重中之重，又可以称作为战略手段。它的作用在于广告的整体策划阶段。广告创意可以吸引人们注意力的同时也可以起着承载消费者对产品的理解，提高企业品牌飞跃等等。双关语是制作创意广告的时候常常被用的技巧因为它可以传达幽默和重要的信息。 但是，双关语是总是很难翻译。在翻译双关语的过程中，广告总是丢失原来的样式和意思。所以这个论文要比较两个不同的翻译理论： 功能对等理论和关联理论，然后做出来分析之后看哪个理论更影响客户。 尤金•a•尼达是一名语言学家,他谈了功能对等理论。根据尼达(1969)说,保护意义比保持原文的形式重要得多。关联理论是认知语用学的基础,Sperber和Wilson发起。他们认为语言交流在本质上是明示，还有译者的责任是确保原作者的意图和读者的期望一致。它调用一个推定最佳相关性(Sperber和Wilson,1995,1995)。

With the development of social economy, advertisements deeply effect every field of our society and have become an indispensable part of our lives. Marketing companies should come up with vivid and interesting phrases in order to quickly snatch consumers’ attention and stimulate their purchasing desire at the same time. Using a pun is a common skill in advertising creation, which can not only appeal to consumers’ attention but also spark their imagination. Because using puns, unlike most other methods, can deliver humor along with the necessary information, such tool is largely employed in advertisements. However, translating puns is usually regarded as a difficult task for translators. In the process of translating puns, the advertisements usually lose its original meaning or style. So this paper is going to compare the two different translation theories - Functional Equivalence theory and Relevance theory, and see which theory makes better effect on customers by research and data analysis. Eugene A. Nida was a linguist who developed the Functional Equivalence theory. According to Nida(1969), preserving meaning is much important than keeping the form of original text. Relevance theory is the basis of cognitive pragmatics, initiated by Sperber and Wilson. They think that verbal communication is ostensive-inferential in nature and translator’s responsibility is to make sure that the original author’s intention and the reader’s expectation consistent. It calls a presumption of optimal relevance (Sperber & Wilson,1995,158).