A middle age woman came home one day to find a note from her 54 year old accountant husband.

The note read:

Dear Wife, I am 54 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 the accountant arrived at the hotel there was a letter waiting for him from his wife.
It read:

Dear Husband, I too am 54 and by the time you receive this letter I will be at the Hilton Hotel with my handsome and virile 18 year old boy toy.
You being an accountant will therefore appreciate that 18 goes into 54 many more times than 54 goes into 18!