In the same way, a Russian might fail to see anything amusing in a joke which would make an Englishman laugh to tears.

　　Most funny stories are based on comic situations. In spite of national differences, certain funny situations have a universal appeal.

　　4. In the same way, a Russian might fail to see anything amusing in a joke which would make an Englishman laugh to tears.

　　同样的道理，一则可以令英国人笑出泪来的笑话，俄国人听了可能觉得没有什么可笑之处。

　　语言点:句子结构分析:which引导定语从句，说明“是一个什么样的笑话”。

　　5. Most funny stories are based on comic situations.

　　大部分令人发笑的故事都是根据喜剧情节编写的。

　　语言点:句子结构分析:most表示“大部分的”，和funny一起修饰stories,形成双前置定语。

　　6. In spite of national differences, certain funny situations have a universal appeal.

　　尽管民族不同，有些滑稽的情节却能产生普遍的效果。

　　语言点:句子结构分析:in spite of引导让步状语，不能与but出现在同一句话里。