With the advancement of global integration, cultural exchanges have deepened and English learning has become more extensive and diverse. The development of multimedia technology has made more and more English classes pay attention to the role of fi lm and television teaching materials. In order to apply it better in classroom teaching, more and more scholars focus on the impact of diff erent subtitles on English teaching. Based on the acceptance theory, we constructed an experimental method to learn the subject of English-student as the research object. We randomly selected 3 classes from the second-grade students in Shaanxi University of Science & Technology to conduct experiments to study the impact of diff erent subtitles on students' English learning. Finally, based on the connotation of the acceptance theory, we conducted a questionnaire survey on the participating students. We will further analyze the results to confi rm the positive eff ect of bilingual subtitles on English learning. The results prove that watching fi lm and television works is conducive to cultivating the enthusiasm of college students. At the same time, the selection of subtitles can have a positive eff ect on English vocabulary acquisition. By watching subtitle videos, students are able to acquire a certain level of vocabulary, which is helpful for expanding the vocabulary of students. From the depth of vocabulary knowledge, watching bilingual subtitles in English drama is more conducive to vocabulary incidental acquisition than watching English subtitles in English.