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Translation Equivalence and Non-equivalence 1.0 Introduction（1.5倍行距） The concept of TE (translation equivalence) has been an essential issue in translation theory not only over the last 2000 years, but also in modern studies. Until now various views on this concept have been put forward by many eminent translation theorists and practitioners. Thus it can be seen that the concept of TE occupies a very important place in the history of translation studies. In this paper, the author is going to clarify the concept of TE and analyze the reasons for non-equivalence at word level so as to find strategies for handling it. There are altogether three parts in the body of this paper. In the first part, the author will start with the development of the concept of TE, in which she will highlight the concept of functional equivalence—the most important concept of TE studies by a prominent translator Eugene A. Nida. In the next part, there will be an analysis of the reasons for the relative indeterminacy of the concept of TE. The translator, text and receptor together constitute the main factors influencing the indeterminacy. In the last part, at first the author gives an analysis of potential equivalence relations. Among the four categories of relations, the thorny problem of non-equivalence will be given special attention. The presentation of the reasons for the problem of non-equivalence is no doubt conducive to finding solutions to this tough problem. In view of the complexity of non-equivalence and the limited space of this paper, the author will have to confine the discussion only to non-equivalence at word level instead of the full treatment of non-equivalence at various levels, such as at syntactic or even textual level. Finally, there will be a conclusion of the paper. 2.0 The Development of the Concept of TE 2.1 Various Views on the Concept of TE The concept of TE has a long history and is still a hot topic in translation studies at present, but the time when the term T