【Abstract】Based on the comparative study of the essay Of Studies by Francis Bacon and IPad User Manual and their renditions respectively， this essay discusses and analyzes the strategies and procedures each adopted in translating literary and non-literary texts from the perspective of functionalist theory.
　　【Key words】Literary Translation； Non-literary Translation； Functionalist Theory
　　Analysis of Strategies and Procedures Employed in Translating Literary and Non-literary Texts from the Perspective of Functionalist Theory
　　1. Introduction
　　1.1 Purpose
　　Countries are more interdependent with increasing exchanges in fields like economy and culture. Qualified translation is thus needed to bridge the gaps between languages and cultures. Although theories and principles are available to help narrow such gaps， specific methods may differ in dealing with various types of texts. This essay therefore explores the correspondent strategies and procedures adopted in literary and non-literary texts based on two case studies from the perspective of Functionalist Theories.
　　1.2 Structure
　　This essay is composed of three parts including the introduction and the conclusion. The introduction discusses the significance， purpose and the layout of the essay. The main body compares the source text （ST） and target text （TT） of two different text-type extracts by analyzing the features of each type， identifying and discussing non-equivalences and the coping strategies； Back translation （BT） is provided where necessary. The conclusion summarizes the essay with findings and reflection.
　　2. Comparative Analysis of the Texts
　　This part compares the ST and TT of two types of texts， and discusses the strategies employed accordingly.
　　2.1 Case One
　　This section compares the essay Of Studies by Francis Bacon and a renowned rendition by Wang Zuoliang. Francis Bacon is known for terse expression and epigrammatic brevity. According to Reiss （1971/2000）， the ST， a special kind of prose， is inherently endowed with expressive function. It also has informative and operative functions by discussing reasons and methods of study and persuading readers to study. The translator so focuses on the logics of ST， thus ensuring the desired response from TT readers with forceful reasoning.
　　E.g. ST： “Studies serve for delight， for ornament， and for ability.”
　　TT： “讀书足以怡情，足以傅彩，足以长才。”
　　This sentence includes three parallel prepositional phrases “for delight”， “for ornament” and “for ability” to explain the functions of reading. “The author uses the aesthetic dimension of language” （Reiss 1977/1989：108-9）， TT therefore should deliver the message without sacrificing the beauty of the form. The desired TT is made possible by using paralleled modifying phrases. The only difference lies in the part of speech—prepositional phrases in ST and verb-object phrases in TT. On the one hand， verb-object phrases are more frequently used in Chinese； on the other hand， such phrases in TT offer compensation of ST， making it easier to understand. Just as “parallelism”， rhythm also demands realization in TT. The paralleled nouns in ST are rhymed words with the shared sound “t”，， and the word “彩” （literally means color） and “才” （literally means ability/aptitude） in TT are also rhymed with the same Chinese pinyin pronunciation “cai”. It can be inferred that this translation is loyal to the ST in terms of meaning and structure； furthermore taking into consideration the habits of TT readers.