Abstract
With the deepening of globalization, more and more foreign comedies come into the vision of Chinese people. The problem of subtitle translation is how to make Chinese people understand these classic sitcoms and the exotic culture. This paper applied Nida's functional equivalence theory to make a tentative study of the equivalence and translation of linguistic and cultural phenomena in the subtitles of American sitcoms The Big Bang Theory. Equivalent treatment is intended to preserve as many the humor elements as in the original TV play, to properly handle the language and cultural translations in a particular context.