R. S. Ginzburg, S. S. Khidekel, G. Y. Knyazeva, A. A. Sankin a course in modern english

§ 11. Choice of Adequate Equivalents

One of the major problems in compiling translation dictionaries and other bilingual word-books is to provide adequate translation’ of vocabulary items or rather to choose an adequate equivalent in the target language.
According to Acad. L. V. Sčerba, translation dictionaries that do not give due attention to delimitation of word-meaning cannot ensure real mastery of foreign words. The compilation of such dictionaries must be based on systematic and detailed contrastive studies of the languages dealt with. Only this will enable the lexicographer to decide what parts of their vocabularies diverge and thus require special attention in translation.
Speaking of scientific methods in compiling translation dictionaries we pay a tribute to Prof. A. I. Smirnitsky and Prof. I. R. Galperin who following the principles of the Russian school of lexicographers (D. N. Ushakov, L. V. Sčerba, V. V. Vinogradov) made a valuable contribution to Soviet lexicography, particularly bilingual lexicography, and made useful innovations. The Russian-English Dictionary under Prof. Smirnitsky’s general direction and the New English-Russian Dictionary edited by Prof. I. R. Galperin differ from other word-books of their kind on account of wider and more profound information that is supplied both about the vocabulary items entered and their translations; more attention than usual is given to the way words are combined in speech, to their emotional and stylistic overtones, etc.
Conveying the meaning of a lexical unit in the target language is no easy task as the semantic structures of related words in different languages are never identical,² which is observable in any pair of languages. The lack of isomorphism is not limited to the so-called “culture-bound words” only but also to most other lexical units.
The dictionary-maker is to give the most exact equivalent in the target language. Where there is no equivalent, to achieve maximum accuracy in rendering the meanings to be entered the compiler may either describe the meaning with an explanation, much similar to the definition of an explanatory dictionary but worded in the other language, or resort to transliteration. Very often enumeration of equivalents alone does not supply a complete picture of the semantic volume of this or that word, so a combination of different means of semantisation is necessary.