本報告為 2001 年發表的〈從「因巧見難」到「因難見巧」─談雙關語的圖解、分析與翻譯〉之續篇，發表於《翻譯學研究集刊》，作為翻譯兩本《愛麗絲》故事的雙關語先行研究。本文主要為個人譯注兩本《愛麗絲》故事的實務經驗累集，與一般學術性研究不同。雙關語學術研究一般以已完成的譯作為出發點，就翻譯成果進行分析研究，目的是了解譯者的翻譯觀和文學觀；本報告則側重實務過程，從譯前讀到原文到進行翻譯。本報告除加入前報告所無的Delabastita 理論外，其餘均為自創，包括雙關語的特性及範圍、雙關語結構、雙關語翻譯的程序、協助分析的圖解方法、檢查翻譯成果的標準等，例句主要以《愛麗絲》為主。

This paper is a sequel to my 2001 article entitled "Between Impossibility and Ingenuity-An Analytic Look at Puns and their Translations,” published in the Studies of Interpretation and Translations of Taiwan Association of Translation and Interpretation, intended for the preparation of the Chinese annotated Alice books, which were published in 2010 and 2011 respectively. The present paper is an accumulation of my experience gained from translating and annotating the Alice books and is quite different from regular academic researches. While most academic studies on pun translation are based on completed translation works with a view to understand the translation and literary views of a translator, this paper focuses on the empirical approach of translation, from the moment a translator first encounters the original text until the translation is done. Besides incorporating the pun translation theories of Delabastita which were omitted in my previous study, the report is mostly my invention, including the characteristics and scope of the pun, the structure of the pun, and procedures for the translation of the pun, the chart methods to assist in the analysis, and the criteria for checking the translation results. "Alice" is the main one.