To translate culture-specific words or concepts is one of the most difficult problems in applied linguistics. This article explores the issue of “equivalent effect” by means of cultural substitution. Although the examples given here are limited, this research suggests that benefits and difficulties result from cultural substitution which is one of the perspectives of perfect translation. These perspectives may prove as good and useful techniques in the context. Even at the word level, there is rarely any one-to-one correspondence between any two languages, not to speak about multiword phrases (in our case phraseological and terminological units) which have no direct equivalents in other languages.