The relation among lexical qualia, objects and situations is analytical. As far as linguistic experience is concerned, qualia are the results, objects are the methods and situations are the combinatory states between the results and the methods. In the translation process, the source Qualia structure (QS) is re-constructed in the translated text. Since different translators produce different translated texts, different versions of the target QS are constructed. One traditional comparative method is to access equivalence at different ranks, that is, the original text and the translated text are compared word by word, phrase by phrase, clause by clause or sentence by sentence. To analyse the two-word noun phrase ‘perfect virtue’ in the QS framework, the first thing is to determine the relation among the lexical qualia, the lexical item and the lexical situation.