Last but not the least, what should be considered as another factor to employ functional equivalence theory is stylistic or aesthetic aspect in film subtitle translation。 In a subtitled film, the translator shoulders the responsibility of properly expressing language styles of characters and their personalities。 Due to differences in phonetics, grammars and lexicons, to keep original style in formal equivalence at most cases is impossible。 Thus, it is necessary to make adjustments to reduce such kind of loss。 Functional equivalence theory can achieve a great degree to maintain stylistic effect with the varieties in language forms。 Thus, it is essential to apply functional equivalence theory from the perspective of stylistic equivalence。