Control flow translation is the process where a compiler converts control statements such as if-else into intermediate or target code. The compiler parses the condition, generates conditional jumps to labels marking true or false branches, and uses unconditional jumps to skip branches when needed. Labels like L1 and L2 mark positions in code to jump to, ensuring the program executes the correct branch and continues properly after the condition. For example, an if (x < 5) statement is translated into 'if x >= 5 goto L1' jumping to the else branch if false, otherwise falls through to the true branch, then goto L2 to skip the else. If condition false (x >= 5), goto L1 to execute else branch. Variables like y get assigned values depending on which branch executes. This step-by-step translation ensures the program's control flow is preserved in the generated code.