Generally not translatable without losing the element of humour.
Examples:
FUNEX? – SVFX – FUNEM? – SVFM – OKMNX. Supposedly two Poles talking in a restaurant: “Have you any eggs?” “Yes, we have eggs.” “Have you any ham?” “Yes, we have ham.” “Ok, ham and eggs.”
“Why can you never starve in the desert? – Because of the sand which is there.”
“En Japon quand tu as le nord devant, tu as le sudoku!”
humortra 