"Senior Accountant"

A 64-year-old accountant left a letter for his wife one Friday evening that
read, "Dear wife, I am 64, and by the time you receive this letter I will be
at the Grand Hotel with my beautiful and sexy 18-year-old secretary."

When he arrived at the hotel, there was a letter waiting for him that read,
"Dear husband, I too am 64, and by the time you receive this letter I will
be at the Breakwater Hotel with my handsome and virile 18-year-old boy toy.
Being an accountant, you will appreciate that 18 goes into 64 many more times
than 64 goes into 18."