The analysis indicates that cultural overlaps contributeto cross-cultural humor appreciation and translation while cultural incongruities may lead to a failure.

• 本文应用文字幽默总论和格特的翻译理论对原文和译文进行分析，表明钱钟书是如何运用各种修辞手法制造出各种不一致，并指出翻译的优缺点。