The article points out that it is truly an important principle to be followed by bilingual lexicographers,that bilingual lexicographers and bilingual dictionary users should pay attention to the differences between context-free equivalents and context-sensitive equivalents,and that translating by POS and translating by conversion are actually two inseparable aspects in bilingual.

After a brief introduction of the theory of semantic componential analysis,the articler suggests the concept of componential annlysis be employed in classification of word equivalence and in word translation.