Based on the role of the frame of reference under the influence of point-of-view culture in the British and Vietnamese ethnic groups used as a cognitive premise in the translation, the article presents the justification of the contracting process about the reasons, similarities and differences as well as the semantic differences of the locating preposition “at, in, on” in English with the corresponding linguistic units in Vietnamese through specific communication contexts. Research results show that if the reference object (DTQC) in the positioning reference system of the English preposition is assimilated with the speaker in Vietnamese [similar to the reference frame in the reference system] then, the translation semantics of the preposition “at, in, on” will be similar to the expression semantics of the corresponding units in Vietnamese. In contrast, the different structural semantics are manifested because there is no similarity in the frame of reference.