【摘要】对于一个制作纪录片的人来讲，当该片涉及到不同的语言文化，为达到呈现事实的目的，字幕是至关重要的。本文通过对字幕翻译的目的、观众的接受度以及字幕翻译方法的探讨，结合纪录片《鬼佬》做案例，研究了跨文化纪录片字幕翻译中的技巧和文化因素对其造成的影响。
　　【关键词】字幕翻译 纪录片 跨文化
　　【Abstract】For any documentary maker that seeks to produce a film involving a different culture and language， in order to represent reality， subtitles are of upmost importance. This essay researches the objective and the general methods of subtitling， as well as the acceptance of the audience. By taking Ghosts as an example， it studies the techniques of subtitling and the trans-cultural influence on the progress of writing subtitles.
　　【Key words】subtitles； documentary； trans-cultural studies
　　The thesis deposited in this essay is that in order to represent reality， when a documentary involves a different culture and language， such as Ghosts， subtitles cannot be neglected.
　　1. Theories about Subtitles
　　1.1 Objective， Reception and Requirements
　　According to Linde and Kay， for interlingual subtitling， “the objective is to achieve something approaching translation equivalence” （1999： 2）. However， the essential differences between spoken and written language can not be ignored. Generally speaking， “All subtitled programmes are made up of three main components： the spoken word， the image and subtitles” （Cintas