Subtitles become widely understandable as textual versions of the dialogue in films and/or television programs and they are normally displayed at the bottom of the screen. Dialogue in the form of subtitles can be translated into either a foreign language or the same language of the original movie, with or without added information in order to assist deaf people, hearing-impaired audiences, people who cannot comprehend aural conversation, or people who have troubles of accent perception, to keep following the conversation simultaneously displayed with subtitles (Borell, 2000). To launch such a significant translation product of subtitles, the translator has to consciously bring a number of elements into his/her mind such as the lexical and structural permission of the target language, the audience, context, cultural aspect, or even some restrictions of subtitling allowing only two lines and not more than 39 characters (Borell, 2000). In respect of these statements, it seems to be hard for the translator to try to find the closest equivalence in the language which is considerably the central problem of translation (Catford, 1965). Baker (1992) advocates this notion that non-equivalents, occurring when the target language has no direct equivalent for a word in the source text, between languages always and definitely exist. This statement is supported by Newmark (1991) acknowledging that there is no 100% equivalence between languages. A word may seem to be the ready equivalent for another; however, one always possesses the grounded meaning or else overlaps to some extent, more than the other, leading to the problem of non-equivalence. With regard to these statements, it can be seen that the problem of non-equivalents is the crucial task of translation