電影題材百百種，以喜劇為主軸的電影更是數之不盡。喜劇內容輕鬆且詼諧，一直深受香港、台灣兩地的觀眾歡迎。影視娛樂的發展及流動範圍隨著全球化的影響，逐漸不再受國界、語言的限制，而當中其中最重要的，除了配音就是字幕。台灣、香港兩地不論是電視劇、綜藝節目或是電影，都習慣配上字幕，因此字幕翻譯在台灣與香港兩地成為影視作品中不可缺少的部分。
粵語、國語雖同屬中文，不過兩地卻因歷史發展與文化的不同，於文法或詞彙的使用上必定會有所差異。香港一般所使用的是粵語（廣東話），而台灣大多是以國語為主。喜劇電影中有許多隱含幽默成份的口語台詞，需要對該語言文化有足夠了解的觀眾才會有共鳴，因此譯者在這裡便扮演著重要的角色，為無法有共鳴的觀眾也能看出「笑果」。
透過《熊麻吉》系列（Ted）、《死侍》系列（Deadpool）和《單身啪啪啪》（How To Be Single）幾部電影以李運興 (2001) 針對文化幽默翻譯策略所提出的直入式、阻斷式、詮釋式、融合式和歸化式，以及林怡伶 (2006) 認為處理語言幽默的翻譯策略，從而更暸解香港、台灣兩地採用的策略。

Subtitling and dubbing are two ways of making foreign films accessible to a domestic audience. In the case of Hong Kong and Taiwan, subtitling rather than dubbing has been the preferred method of making foreign films accessible to local audiences. But how do subtitles actually work? What are some of the challenges involved in subtitling? Using the blockbuster Hollywood comedies Ted, Deadpool, Deadpool 2, and How to Be Single as case studies, the present thesis considers some of the main challenges involved in providing subtitles for comedic films. All four films under consideration have both Cantonese (in the case of Hong Kong) and Mandarin (in Taiwan) subtitles; the thesis is thus able to compare and contrast the various translation strategies used by Hong Kong and Taiwanese translators. To arrive at a better understanding of the material under consideration, the translation theories of Li Yunxing (李運興) Lin Yiling (林宜伶) have been made use of. It is hoped that the present thesis may be of use to those with an interest in subtitle translations.

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