关联理论是一个明示—推理的过程，每一个明示的交际行为都应设想为它具有最佳关联性。
Relevance theory is a process from evidence to inference. Every evident communication action should be regarded to have the best relevance.
充分考虑原文作者意图和译文读者的认知语境是使译文具有最佳关联性及文化翻译策略选择的决定性因素。
Both the source decisive in achieving optimal relevance of translation texts as well as the choice of cultural translation tactics.
本文认为译者应先比较原语读者与译文读者的认知环境，用恰当的方式重铸各种幽默线索以保证译文具有最佳关联性。
The paper holds that the translator should compare the cognitive environments of original and target readers and reconstruct various humor clues in a way that can ensure optimal relevance.
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