Abstract: Business English correspondence is an act of cross-cultural communication with customers of different cultural backgrounds in a business environment. Business English correspondence has its own particularity in style and genre, and its translation is also different from ordinary translation rules. Nida's dynamic equivalence translation theory emphasizes translation effect, rather than formal correctness. This paper has found a theoretical basis for the translation of business English correspondence, and achieved the goal of eliminating cultural barriers and successfully using correspondence to communicate.

Keywords: dynamic equivalence of cultural differences in business English correspondence