A Branch Office   （源自：英语笑话网）

　A man was standing at a corner, with a hat in each hand, waiting for handouts. A passer-by stopped and dropped a coin in one hat, then asked, "What's the other hat for?" "Business has been so tremendous lately.” the man replied. “That I decided to open a branch office.”

         开个分公司    （译文：牛筋）

一个乞丐站在拐角处，每只手里都拿着一个帽子，等待施舍。一个路人停下来，放了一枚硬币在其中一个帽子里，问他，“另外一只帽子是干吗用的啊？”

“最近的生意实在太好了。”乞丐回答说。“所以我决定开个分公司。”

        Make someone glad    (源自：英文短篇笑话集)

A school teacher was telling her pupils the importance of making others glad. "Now, children," said she, "has anyone of you ever make someone else glad?"
"Please, teacher,” said a small boy,” I’ve made someone glad yesterday."
"Well done. Who was that?"
"My granny."
"Good boy. Now tell us how you made your grandmother glad."
"Please, teacher, I went to see her yesterday, and stayed with her three hours. Then I said to her, 'Granny, I'm going home,' and she said, 'Well, I'm glad'!"

        让别人开心   （译文：牛筋）

一位学校老师在告诉她的小学生让别人开心的重要性。“小朋友们，现在你们来说，你们当中有谁曾经让别人开心过吗？”老师问。

“老师，”一个小男孩说，“我昨天就让别人开心了。”

“很好。昨天让谁开心了？”

“我奶奶。”

“ 好孩子。告诉我们,你是怎样让你奶奶开心的。”

  “老师，昨天我去看奶奶，和她在一起呆了三个小时。然后我告诉她说，‘奶奶，我要走了。’奶奶说，‘恩，我现在开心了。’”

    My little dog can't read（源自：外国小幽默）

       Mrs. Brown: Oh, my dear, I have lost my precious little dog!
　　Mrs. Smith: But you must put an advertisement in the papers!
　　Mrs. Brown: It's no use, my little dog can't read.

　　            我的狗不识字   （译文：牛筋）
　　布朗夫人：哦，我把珍爱的小狗给丢了！
　　史密斯夫人：可是你该在报纸上登广告啊！
　　布朗夫人：没用，我的小狗不认识字。”

     Bring me the winner  （源自：外国小幽默）
  
Customer: Waiter, this lobster has only one claw.
Waiter: I'm sorry, sir. It must have been in a fight.
Customer: Well, bring me the winner then.
　
　       把那只打赢的给我        （译文：牛筋）
顾客： 服务员，这个龙虾只有一只爪。

服务员: 对不起，先生，这只肯定打过架了。
顾客： 哦， 那把那只打赢的给我吧。

         I always do   （源自：英语沙龙）
 Two motorists stopped on a bridge too narrow for their cars to pass. 
"I never back up for an idiot." said one driver angrily.
"I always do." replied the other as he shifted into reverse.

      我经常这样做 （译文：牛筋）

   两个人迎面开车停在桥面上，路太窄，车没办法通过。

“我从来都不会倒车让路给白痴。”其中一个人生气地说。

 “我倒经常这样做。”另外一个人边调转车头边回答说。