【文章內容簡介】 friends and family members because it may imply a certain distance between the addresser and the addressee. Native speakers may respond to “Thank you” by saying: You are wele /It’s a /my pleasure/ Not at all/ don’t mention it/That’s all right. While Chinese people may say:“這是我應該做的”， which may convey to westerners the message that the Chinese did not really want to do it, or that he /she did it only because it wall his/her duty. This message is quite different from what the Chinese speaker intended to express.6. Asking Personal AffairsPeople from China do not regard it as asking personal affairs when they ask others name、year、marital status、wages、personal life、belief and political points. It is regard as concerns. While the westerns will think you 進犯their right of privacy. When we talk to the westerns, we must avoid asking some questions like this:” How old are you?”、“Are youmarried?”、“How many children do you have?”、“How much do you make?”、“What’s your weight?”、“Do you go to the church?”7. Invitation and Saying GoodByeIn the culture of British and America, it is very important to consult a time before you invite somebody to attend a banquet or take part in social activities. Esp. in America, invite somebody means you are borrow times of others. So they respect time very much. While in China, people are preferred to an uninvited guest. And otherwise, you will be thought unfriendly if you cannot receive an uninvited guest very well.Different cultural factors may result in cultural differences, and consequently, the acknowledgment of the factors that affect the cultural differences will facilitate the understanding of such differences, part of which will vie discuss in the followings. Since it is impossible to cover all of the factors in this thesis, the factors discussed here are some important ones.Factors affect cultural differences. Cultural Background 1. One of the cultural different reasons between China and western is cultural background. In spring and autumn and warring s periods of China emerged Confucianism, Taoism and other ideologies. As different ideologies developed and bated each other, the basic framework of Chinese civilization was established. And then Confucianism became the foundation stone of Chinese philosophy system. Confucianisms central doctrine is that of the virtue of Ren. What is Ren? Ren is translated variously as goodness, benevolence, humanity and humanheartedness. In short, Ren means affection and love. For more than 2 thousand years it has molded and shaped the civilization of China and exerted a profound influence upon almost one fourth of human race. Just as DR. SunYatSen said:” Therefore the old morals of loyalty and piety, affection, and love, faithfulness and righteousness, are superior to those of the foreign countries Let alone that peace and harmony. These high standards of morals are our national spirit. Different from China, Christianity plays an important role in western. The English speaking countries are generally considered as Christian countries where many people believe in Christianity. Christianity is the region based on the life and teaching of Jesus Christ. He is the founder of Christianity. According to the doctrine of Christianity, the Trinity is the union of the three forms of God, the Son and the Holy Spirit. Jesus Christ the son of the God and the holy book of Christianity is the Bible, which consists of the Old Testament and the New Testament. However, the power of the church cannot pare with the past time, it still influence many aspects of people’s daily life. For example, there are a few important festivals in the western is concern with Jesus Christ. Christmas day is a festival in celebration of the birth of the Jesus Christ on Birth refers to the birth of Christ, which Christians believe to have been caused by God rather than by ordinary sexual union.2. Different values another cultural different reasons between China and western is different valueThe concept of Chinese values is often consciously or unconsciously placed in opposition with Western values. Therefore, it is necessary to determine how people define Western values. Some have stated that the modern Western value system originated in Victorian England, and describe it as social norms and behaviors mon in European people during that time. The core of Western values is individualism. David Hitchcock described Western values from a Chinese perspective. He said that, from the Chinese viewpoint, Western values have three levels: 1) physical level – science, technology, business, publicadministration, and modern capitalist economics。 2) conceptual level – equal opportunity, the role of law。 and time management。 and 3) core values – open debate, equality, balance of power。 free speech, and democracy. The core of the Chinese value has some relationship with the Confucianism. The ethnic principle of Confucianism is its discovery of the ultimate in the moral character of human relationships in which Confucius offered the solution for the ills and evils of his days. That is the wellknown five Relationships: rulerminister, fatherson, husbandwife, elderyounger brother and friendfriend. This was explained as”