【正文】 uite obvious that Chinese characters are not inflective in form and therefore not definite in part of speech when taken separately. In Chinese，some words can only be used in certain applications，while others without any outward change may function now as nouns，now as verbs，now as adjectives，etc，the value in each case being shown by syntactic rules and the content. In modem English，the function of double part of speech is also very mon，though not so mon as in Chinese. Words identical in form may be used as different parts of speech. Take the word round for example：This is the first round.(n.)這是第一周(或第一回合)。The word “while” similarly may be a conjunction in “while he was away”，a verb in “to while away time”，a noun in “He stayed here for a while” and. But a great many words in English belong to one wordclass only.It has already been stated that we can not always get an appropriate corresponding Chinese word for an English word of the same Part of speech，and vice versa，and that if you replace each word in a sentence in one language with one or two words of the same Part of speech in another，it would be substitution，and not translational all，and the sentence this substituted would sound very awkward，or even unintelligible to the reader. A good translator will therefore try by all means to reproduce the thought of the author faithfully in another language，quite disregarding the parts of speech of individual words so used in his version. Let’s take a few sentences for example. First we will see Lenin’s famous saying “It is impossible to live in society and be independent of society.” You first draft of translation might be literal translation like the following:這是不可能的，生活于社會(huì)而獨(dú)立于社會(huì)。This is probably the way in which most of the people will translate the sentence. But the translation may still be modified to make it more expressive and impressive in Chinese:生于社會(huì)，不能脫離社會(huì)。 whereas the Chinese language is an ideographic language posed of logographic characters which represent ideas or things rather than the sound of words. Differences in Classification of Parts of Speech As devices for exchanging ideas，English and Chinese share much sameness or many similarities in terms of vocabulary. For instance，both have various nouns to represent names of things or concepts。 in order to describe characteristics of things or actions，English and Chinese have such modifiers as adjectives or adverbs。 ②languages are more identical in deep structure than in surface structure。 ④in changing deep structure into surface structure，some Parts are omitted.Then，we are forced to know what deep structure and surface structure really are. According to Noam Chomsky, deep structure is abstract syntactic representations of sentences generated by phrase structure rules，but they are not the kind of sentences we ordinarily say’s need to change them into sentences we actually say，which are called surface structure. To realize this change，we need transformational rules，which are those rules to transform the deep structure of a salience to the surface structure. A transformational rule consists of a sequence of symbols which is rewritten as another sequence according to certain convention.It must be admitted that instead of going directly from one set of surface structure to another，the petent translator actually goes though a seemingly roundabout process of analysis，transfer，all restructuring. That is to say，the translator first analyzes the message of the source language into its simplest and structurally clearest forms，transfers it at this level，and then restructures it to the level in the receptor language which is most appropriate for the audience which he intends to reach. It has been confirmed by more and more translation practice that the process of transfer takes place on a nearkernel level。 second，languages exhibits far greater similarity of structure at the nearkernel level than they do on the level of the surface structures. By transferring on this nearkernel level，one is least likely to distort the meaning.In order to determine the underlying relationships between elements in a phrase，we had better beneath the surface structure of back transformation，and determine what is the keel from which the surface structure is derived. This provides the clearest and most unambiguous expression of the relationship. Backtransformation here of a surface structure to the underlying kernels may be regarded as a form of paraphrase’s ought to know， however，that this kind of paraphrase is intralingua instead of interlingua，.，it is “another way of saying the same thing” in the same language. Furthermore，there are no changes in semantic ponents: no additions，no deletions，only a different marking of the same relations between the same elements.It must be emphasized that such back一transformations are not be used as a model for translation，nor are they to be carried over wholesale into any translation into a receptor language. They are only the basis for transfer into the receptor language，since they provide not only the clearest and least ambiguous expressions of the relationships, but constitute forms which correspond most closely with those expressions likely to occur in receptor language.III Transformation between Parts of Speech Transformation of Nouns English Nouns Transformed into Chinese VerbsIt has been universally acknowledged that English and Chinese，which do not belong to the same language family， differ greatly from each other， but have almost the same capability to express themselves and share the sameness more or less in vocabularies，because they are both the carrier of the ideology and culture of their own. They both have，for instance，various nouns to name a Person，thing，quality， so on and so forth。 and of course，many other parts of speech that have the same or similar function to describe thing or an action. Either English or Chinese has its own unique characteristics of means of expressi