Metaphor has long been treated as a figure of speech whose function is to embellish the style of the text in translation studies. However, a cognitive approach has recently been applied to metaphor translation studies which views metaphors as basic resources for thought processes in human society. As a powerful cognitive tool of man to understand abstract concepts by way of more concrete ones, metaphor is ubiquitous in business English.

This paper reviews main arguments of the cognitive approach to metaphor studies as well as introduces the major forms of metaphors in business English. Following the analysis of metaphor identification and factors that influence the comprehension of metaphorical meaning, the paper discusses methods of translating metaphors in business English from the perspective of cognitive linguistics.