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This paper explores the issue of humor and humor translation in the light of Attardo"s General Theory of Verbal Humor (GTVH) and Gutt"s translation theory built on relevance theory. 本文運用艾塔杜的文字幽默縂論(GTVH)和格特的繙譯理論研究幽默和幽默繙譯問題。