英语和汉语一般都有对应的语汇或习语，然而在处理具体问题时，常常不能完全对应。

比如汉语习惯称亚洲“四小龙”，英语虽然可译成the Asian “four dragons”，但西方人大都叫the Asian “four tigers”或“four tigers” in Asia，因为在西方人的眼里，dragon是一种类似鳄鱼或蛇、长有翅膀而且会喷火、常常看守着金银财宝的怪物。

单个词尚且如此，成语和谚语就更难对应了，有时甚至连原文的踪迹都没有了，如 “Don't teach your grandmother to suck eggs”，如果按照字面直译成“不要教你的奶奶磕鸡蛋”，让人看了会莫名其妙。要是意译为“不要班门弄斧”，就既表达了原意，也符合汉语习惯。

和汉语一样，英语的成语也很多，但其中大部分都很难对译成汉语成语，这时一般采取意译。如：

1.Like talking to a brick wall（对牛弹琴，瞎子点灯白费蜡），意为to waste one's breath trying to persuade someone who is so obstinate to listen to reason；例句：He is so dogmatic; it's like talking to a brick wall arguing with him.

2.To make bricks without straw（巧妇难为无米之炊），意为to try to achieve some result with inadequate means；例句：We were unable to give you an opinion because you didn't give us the information we needed. We can't make bricks without straw.

3.The rotten apple（害群之马，败家之子）意为the one bad person among a number of good ones；例句：His youngest son was the rotten apple.

4.To pay back in the same coin, to pay sb. back in his own coin, an eye for an eye, a tooth for a tooth，（以眼还眼，以牙还牙，以其人之道还治其人之身）意为to retaliate by using the same method；例句：Jukes has attacked us in his advertisement overseas; we will pay him back in the same coin.

5.To have a heart of gold（有一副菩萨心肠）意为to be a kind, generous, forgiving person whose qualities are much appreciated.

6.Walls have ears（隔墙有耳）意为You must be very careful what you say because someone may be eavesdropping.

有时，英语中也会出现包含着形象、比喻、拟人等手法的长句，在汉语中很难找到对应的语汇，这时只能根据上下文的意思，或整篇文章的中心思想，在不损失、冲淡甚至歪曲原意的基础上进行适当处理。请看以下例子： CED Finklestein: He needs to pull a rabbit out of his hat. 总经理芬克斯泰因：他需要拿出一个绝招来（直译：他需要从自己的帽子里抓出一只兔子来）。

在汉译英时同样应注意这一点。1992年北京国际拍卖会手册上有一位领导人的题词是：一锤定音，双方买卖即成。我的译文是：A hammer gives the final word, and a deal is concluded between the buyer and seller.“一锤定音”几个字很形象，但比较难处理。拍卖的实际操作是由拍卖主锤师用木锤敲桌梆的形式来决定交易，而不是“成交”之类的话语。因此同时采用了直译和意译两种手法，即：一(A hammer)、双方买卖即成交(a deal is concluded between the buyer and seller)和定音(gives the final word)。这里用“final word”（或final say）指“拍板”，“敲定”，即决定下来，这样处理既忠实原文又生动贴切。如果完全直译成“A hammer decides (sets) the tune…”读者可能以为是乐队指挥真的在那里定音呢。