抽象名词总是大量地出现在英语散文中。这些抽象名词也成为了英译汉过程中的较大阻碍。因此,如何把握好抽象名词的意义可谓是译好一篇文章的起点。本文通过分析和翻译英国作家毛姆的“Lucidity,Sim-plicity,Euphony”来简要阐述了抽象名词翻译的方法,并总结出笔者自己对抽象名词翻译的看法。 Abstract nouns always appear in large numbers in English prose. These abstract nouns have also become a major obstacle in the process of English-Chinese translation. Therefore, how to grasp the meaning of abstract nouns can be described as the starting point for translating an article. This article briefly expounds the method of abstract noun translation by analyzing and translating “Lucidity, Sim-plicity, Euphony ” by English writer Maugham and summarizes the author’s own view on translation of abstract noun.