幽默是人们日常交际生活中不可或缺的调节剂，幽默情景剧也因此受到人们的欢迎。及物性系统是系统功能语法中，概念功能的主要体现形式。本文从及物性系统的三种主要过程：物质过程、心理过程和关系过程出发，分析美国情景剧《老友记》（第六季）中的对话，发现其对话中体现幽默的语言学特征；正是这些特征和观众常识的不协调性，引起了不协调性幽默。

关键词：幽默情景剧、不协调性幽默、及物性系统、物质过程、心理过程、关系过程

Humour is the indispensable regulator in people's daily life, thus situational comedy is very popular. System-fuctional grammar is mainly realized by transitivity system. Based on the three main processes in transitivity system: material process, mental process and relational process, this essay analyzes the dialogues in the American humorous sitcoms Friends (sixth season. The author found the humorous linguistic characters in the dialogues. It is the incongnity between these characters and audience's common sense that cause the humour of incongnity.

Keywords: Humorous Sitcoms, Humour of Incongnity, Tansitivity System, Material Process, Mental Process, Relational Process