透過表意文字漢語來音譯轉寫羅馬拉丁文字，本文即具相當困難。譯者往往各行其是，難於規範及統一。中文的特殊語言面向，如音義同源、同音多字、音節與構詞的殊異，使得漢譯外來語的操作傾向採取意譯。即便音譯，也會注意「音義合譯」，或「諧音含義」的處理方式。本文首先論及歷史上漢語音譯的實踐與策略，再申論外來語的輸入及其作用，並探討當前外國商業品牌的跨文化翻譯的諸多層面。舉如，品牌的音譯更會強調譯名在文化，社會、心理及商業方面的功能；尤其在造字選詞上，更會偏重採用活潑生動、吉祥吉利，及強調其營運行業及商品屬性的字眼。

The transliteration from an alphabetic language to an ideographic language like Chinese often incurs certain insurmountable difficulties. Especially, it is not easy to standardize or unify, so that the translator does as he likes. The particular aspects of Chinese characters, like sharing semantic association in different words, homonym with different meaning, and homonym with variety of phonetic composition, lead to a penchant for semantic interpretation in translating foreign words. Even in the transliteration, the translator is used to choose the Chinese words that combine the consonance with correspondent connotation. In the translation of trademarks, for example, we often emphasize its cultural, social, psychological and commercial functions of these proper names in Chinese. As for the choice of Chinese words for the trademarks, we highlight their reference to lively and favorable aspects in business activities as well as to the characteristics of the products.