語言深受一地文化與歷史影響，即便是同語系，也會產生落差。華語地區中，香港的粵語和台灣的國語便是同中存異的最佳例子。有喜劇之王之稱的周星馳，從九零年代開始便以無厘頭為賣點，打造出一系列經典之作。其中，《唐伯虎點秋香》更是深入民心，把獨特的無厘頭搞笑文化推廣至兩岸三地，甚至全世界。礙於香港與台灣的文化用語有著本質上的差異，要以國語重現香港電影的不雅和禁忌用語，對譯者而言極具挑戰。本論文採用 Lawrence Venuti 的歸化與異化理論及 Teresa Tomaszkiewicz 的影視翻譯策略為分析工具，以《唐伯虎點秋香》為例，探討譯者處理該作之禁忌用語的手法與策略。研究後得知除了語言本身，譯者對於文化的認知也非常重要，才可產出與原文相近之譯文。另發現由於台灣片商對於電影內容的自我審查，大幅刪減粵語版本的髒話和不雅用語，加上譯者對粵語文化中的隱喻亦缺乏深刻理解，導致國語配音與粵語原文出現重大落差。

Offensive language has always been an essential part of the Hong Kong culture and lingua franca – Cantonese. In the past, due to its taboo nature, offensive language has received little attention in the field of academics. However, Stephen Chow and his unique style of nonsense comedies have popularized the use of offensive language both in Hong Kong and other Chinese-speaking communities. This thesis uses the film Flirting Scholar as a case study to compare the original Cantonese and its Mandarin-dubbed version. The tools used to analyse the Cantonese offensive language and Mandarin translations are Lawrence Venuti’s foreignisation and domestication theory, and, Teresa Tomaszkiewicz’s audiovisual translation strategies. The result shows that due to film censorship in Taiwan, most of the Mandarin versions do not recreate the same effect as Cantonese offensive language nor do they replicate the connotations rooted in the examples presented in this thesis.

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