foreign translators for a long time, especially the theory of functional equivalence. Functionalequivalence refers to the equivalence on the functions but not on the forms and structures.In our daily life, we live with different advertisements, some of which are translatedworks. These advertisements are aimed at giving the potential customers a lasting impressionand persuading them to buy their product. Therefore, in order to express the ideas of theoriginal works and realize the goal for sale, the translators should take account of the cultulelements and social elements in order to achieve functional equivalence.This paper consists of three parts. The first part deals with the concept of functionalequivalence and its aims and principles. The main aim of functional equivalence is torepresent the information of the original work in the target language and achieve theequivalence of functions of languages. In order to make this concept clear, the author givesbrief introduction of different functions. Although different languages have differentcharacteristics, their functions are nearly the same. That is to name the reality and tocommunicate with the people. The second part deals with the target, principles, requirementsand cultural elements of advertisement translation. The third part, the most important part,points out the three main aspects of functional equivalence, semantic equivalence,social-cultural equivalence and stylistic equivalence. At the meantime, the equivalence ondifferent levels and how to achieve functional equivalence in advertisement translation arealso svstematicallv illustrated.