What does CPA stand for?

Can't Produce Anything

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What did the Buddhist monk say when he approached the hotdog stand?

Make me one with everything.

Why did the old man hate living next to the tennis courts?

He couldn't stand all the racket!

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Where are things that are very average produced?

The satis-factory.

What do you call a cow which can no longer produce milk?

An udder failure.