With regard to the problem of non-equivalence at word level, the first element to be taken into consideration it is noteworthy that Baker conceptual categories of lexical non-equivalents are thoroughly proposed. This is asserted by Leonardi (2000, cited in Binh, 2010) praising that Baker suggests more detailed accounts on the concept of non-equivalence as broad as it can be defined while others do not give significance to and comprehensively generate non-equivalent categories. Baker (1992) classifies the non-equivalent problems into eleven extensive categories enjoyably watched movies in 2010 by Thai nationals (Suai-Amata-Nirankarn, 2010) and obtained the National Film Association Award in 2010 (IMDb, 2010). In addition, the frequency of each strategy used as well as the most and the least frequently used strategies were also investigated.