The United States of America was established in 1774 and it has a very short history and the majority of its people are immigrant or the descendant of immigrant. China has a long history with about 5000 years and is the only one that still exists among the Four Great Ancient Civilizations.
2.1.4 The Difference of Literature
In America, the most famous literary work must be the Bible. It is the most powerful literary work that almost every literary work is created under its influence. In China, there are a lot of classic literary works.
2.2 Translation
In a broad sense, translation is the act of changing in form or shape or appearance. In term of linguistics, translation is the act of changing from one language to another one. Translation is essentially an activity that understands and expresses texts. (Zhang Xiaomei 2013，（10）：17) As a kind of inter-lingual communication, translation is not only the process of language reformulation, but also the process of cultural transplantation.(Peng Baoliang 1998,（1）: 25)
2.3 The Relation of Culture and Translation
“The most difficulty of translation is the difference of two languages.”(Wang Zuoliang 1989)said Wang Zuoliang, one of the most famous translator in China. The connotation and characteristics are formed under certain historical conditions and effected by geographical conditions and living habits and so on. Also, they changes as the social history develops. The cultural dissimilarity comes from the the persity of material life and the form of social organization. Owing to the difference of geographical conditions and cultural origins, the values, ways of thinking, and aesthetic interests of different countries vary a lot. Translation is not just peer exchange of two languages.
2.4 Significance of Studying O Henry’s Works
O Henry’s novels contain many aspects of American society: daily life, religion, literature, diet and festivals and so on. And it can be said that his works are the epitome of American society in the 20th century. O Henry’s works had great influences on the development of both Chinese and western novels. Studying his works can help us understand the cultural differences between China and America. “Translation is understanding”(Steiner，1998：1) --the core of hermeneutics of the view of translatology is understanding and understanding is the base of translation. Thus it is necessary to study O Henry’s works.
3 The Comparison of O Henry’s The Gift of the Magi
3.1 The Similarities of Two Chinese Versions
Example 5: Had the Queen of Sheba lived in the flat across the airshaft, Della would have let her hair hang out the window some day to dry just to depreciate Her Majesty’s jewels and gifts. Had King Solomon been the janitor, with all his treasures piled up in the basement, Jim would have pulled out his watch every time he passed, just to see him plunk at his beard from envy.
Wang’s translation: 如果示巴女王住在天井对面的公寓里，德拉总有一天会把她的头发悬在窗外去晾干，使那位女王的珠宝和礼物相形见绌。如果所罗门王当了看门人，把他所有的财富都堆在地下室里，吉姆每次经过那儿时准会掏出他的金表看看，好让所罗门妒忌的吹胡子瞪眼。
Li’s translation: 倘若住在天井对面套间里的是示巴女王，德拉只需哪天洗过头后把长发垂到窗户外面去晾吹，那么，女王陛下全部的奇珍异宝就不值一提了。假使看门的是所罗门王，地下室里堆满了了他所有的金银财宝，吉姆每回经过只要把金表掏出来看看时间，你就看那位老国王如何的又气又妒，直拔自己的胡子吧。
The Queen of Sheba is a figure in Bible, and she is very rich. King Solomon was the king of Kingdom of Israel, and he was famous for his wisdom and treasures. In Chinese myth , the richest one is Dragon King of the East Sea and all his treasure is stored in his Crystal Palace. When translating religious terms, translators must know the literary quotation and understand what it means and make extra note. 源:自*751~·论,文'网·www.751com.cn/ 从欧·亨利短篇小说的两个中译本看文化差异对翻译的影响(3):http://www.751com.cn/yingyu/lunwen_68185.html