vemadeplentyofstudiesontheeuphemismanditstranslationfromdifferentperspectiveslikelexical,grammatical,semantic,pragmatic,rhetorical,cognitivelevelsandSOon.Mostofthemcoverthedefinition,formation,classification,characteristics,functions,translatingstrategies,etc.andareonlyconfinedintheliterarytexts.Fewresearches,however,involvethetranslationofeuphemismexplicitlybasedontheaudiovisualsubtitlesfromtheperspectiveofSkopostheorie.Audiovisualsubtitlesalethereflectionofthecontentandlanguageinaudiovisualworkswithsuchdistinctivefeaturesasinstantaneity,synchronization,popularity,andconcisenessandSOon.Itisjustthefeaturesthatconstraintsubtitletranslationinsuchrespectsastime,space,languageforms,images,characters’actionsorvoices,etc.,SOsubtitletranslationshould“makethemostofthe1imitedtimeandspacetoconveythe