Conversion By conversion we mean that in translation a word in the source language belonging to a certain part of speech is not necessarily to be turned into the same part of speech in the target language. That is to say, no correspondence of part of speech between two languages is necessary in translation. a word has often to be converted into a different part of speech so as to conform to the usage of the language to be translated intoConversion By conversion we mean that in translation a word in the source language belonging to a certain part of speech is not necessarily to be turned into the same part of speech in the target language. That is to say, no correspondence of part of speech between two languages is necessary in translation. A word has often to be converted into a different part of speech so as to conform to the usage of the language to be translated into