Film is not only an important part of culture, but also a major media to understand a country's customs, culture and social status. In Taiwan, there are more and more Spanish films in various International Film Festivals and video market in recent years. But for those audiences who are not familiar with Spanish, the only way to understand the film is through Chinese subtitles. Compared to literary translation, subtitling has more limitations in time and space. So for the translator, how to do an accurate translation between two languages is indeed a difficult challenge. Ghost Graduation is one of the best sellers of comedy film in Spain these years. It was directed by Spanish director, Javier Ruiz Caldera, who finished the film in 2012. The film was aired in Taiwanese cinema, and later Applause Entertainment published its video compact disc with Chinese subtitles. The successful translation works are not only required the precise meaning, but easy to read and comply with the local culture and customs of the target language. Compared with other Spanish films in Taiwan, the translator of Ghost Graduation used a lot of four-character idioms to reduce the space of subtitles and to cover the meaning and culture. Although some use of the four-character idioms are appropriate, there is still some room for further discussion and improvement, which is based on different theories from different academics