清末民初譯事大興，報業蓬勃。兩大潮流之下，雜誌界出現一種新穎的翻譯形式：譯報。譯報指從外國報刊取材編譯的做法。本文以這一翻譯實踐為研究對象，先溯其根源，說明譯報實踐乃源自晚清的「實用」理念，在官方及民間皆有先例；繼而以六本民初上海暢銷雜誌為例，展現「實用」在民初雜誌譯報實踐中得以延伸的過程，進而探討雜誌譯報文本最為集中的「譯叢」與「西笑」欄目，追溯其在英美報刊的資料來源，對比細讀，並分析雜誌翻譯的伴隨文本（paratext），說明這一實踐延續並豐富晚清「實用」理念，既輸入國外熱點話題，亦引入奇趣新知，兩者皆為民初社會提供參照，有同步中外、刺激思考之效。貌似零碎的譯報文本，亦可略見雜誌譯者群像。

This paper explores the Chinese translations of writings in western periodicals that appeared in six popular magazines in early Republican China. In an effort to historicize and contextualize, the paper associates the emphasis on urgency, societal relevance and an east-west comparative perspective in the practice of translation with a notion of practicality (shiyong) rooted in the governmental reform proposals and early periodicals of the late-Qing period. The paper will argue that this translation practice, increasingly evident in non-literary columns in the popular magazines of this period, effectively conveyed this mode of thinking to the early Republican urban readership. In order to illustrate this point, the author focuses on selected translated pieces appearing in two columns-'translated miscellanea' (yicong) and 'occidental laughs' (xixiao)-and locates the source materials in early 20th-century western periodicals. Based on a close reading of the texts and an examination of the surrounding paratextual elements, the paper argues that this practice not only gave the traditional (Chinese) notion of practicality a sense of exoticism and playful irony, but also opened a channel for the reception of western facts and ideas that somehow echoed the reality of China's metropolitan society at that time. The textual analysis involved here also provides a window through which we may get a glimpse of the practice and mentality of magazine translators.