A fine is a tax for doing wrong. A tax is a fine for doing well.
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Q: What do you call a trial balance that doesn't balance? A: A late night.
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How does Santa's accountant value his sleigh? Net Present Value.
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Q: Why do economists exist? A: So accountants have someone to laugh at.
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Q: What do you call a financial controller who always works through lunch, takes two days holiday every two years, is in the office every weekend, and leaves every night after 10 p.m.? A: Lazy.
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