在过去几十年里，中国电影大量引入海外市场，在各大电影节上享誉盛名。作为享有世界级荣誉的电影，《霸王别姬》是一部有着浓郁文化韵味的影片，它以京剧这一国粹作为切入点，反映出了在中国近现代社会里传统文化的历史变迁，为中国文化“走出去”起到了举足轻重的作用。本研究以《霸王别姬》中英字幕为例，以奈达的动态对等理论为理论基础，从词性、语法范畴、语义范畴、话语类型和文化背景五个层面分析电影中英文字幕在多大程度上实现了动态对等，以及采用了什么样的翻译策略以实现对等。总体而言，本研究通过分析中英语言和文化差异，发现在大多数情况下，贾佩林（Linda Jaivin）通过适当牺牲文化及修辞韵味，将含蓄的台词译得更为直接，并成功运用多种翻译方法在最大程度上实现了源语言和目标语言的对等，体现了灵活性和创造性在字幕翻译中的重要性。

For the past decades, a vast number of Chinese films have been introduced into the overseas market, enjoying great fame and winning movie awards in grand film festivals around the globe. As a world-renowned film, Farewell My Concubine, with distinctive Peking Opera features, is a film with strong cultural appeal. It reflects the historical changes of traditional culture in modern China and thus, plays a pivotal role in sharing Chinese culture with other countries. With the Chinese and English subtitles of Farewell my Concubine as an example and Nida's dynamic equivalence as a theoretical basis, the study aims at analyzing to what extent dynamic equivalence are achieved between the languages and what kind of translation strategies are used to fulfill this effect from the perspectives of word classes, grammatical category, semantic category, discourse type and cultural contexts. In general, through the analysis of language and culture differences, this study finds that in most cases, by directly illustrate the implicit lines and sacrificing some cultural and rhetoric connotations, Linda Jaivin has successfully utilized various translation methods to achieve equivalence between the source and target language while making some sacrifices to realize the greatest extent of equivalence, reflecting the importance of flexibility and creativity in subtitle translation.