TRADITIONAL CORPORATION:

You have 2 cows.

You sell one and buy a bull.

Your herd multiplies, and the economy grows.

You sell them and retire on the income.

AMERICAN CORPORATION:

You have 2 cows.

You sell 3 of them to your publicly listed company, using letters of credit
opened by your brother-in-law at the bank, then execute a debt/equity swap
with an associated general offer so that you get all 4 cows back, with a tax
option for 5 cows.

The milk rights of the 6 cows are transferred via an intermediary to a
Cayman Island company secretly owned by the majority shareholder who sells
the rights to all 7cows back to your listed company.

The annual report says the company owns 8 cows, with option on one more.

Sell one cow , leaving you with 9 cows. No balance sheet provided with the
release.

The public buy your bull.

AN AUSTRALIAN CORPORATION:

You have 2 cows.

You sell one, and force the other to produce the milk of 4 cows.

You are surprised when the cow drops dead.

A CANADIAN CORPORATION:

You have 2 cows.

One is from Quebec and refuses to give milk until your employee asks nicely
in French first.

You sell the other and purchase season tickets to the Maple Leaf games.

A FRENCH CORPORATION:

You have 2 cows.

You go on strike because you want 3 cows.

A JAPANESE CORPORATION:

You have 2 cows.

You redesign them so they are one-tenth the size of an ordinary cow and
produce twenty times the milk.

You then create clever cow cartoon images called Cowkimon and market them
worldwide.

A GERMAN CORPORATION:

You have 2 cows.

You reengineer them so they live for 100 years, eat once a month, and milk
themselves.

A BRITISH CORPORATION:

You have 2 cows.

Both are mad.

AN ITALIAN CORPORATION:

You have 2 cows, but you don't know where they are.

You break for lunch.

A RUSSIAN CORPORATION:

You have 2 cows.

You count them and learn you have 5 cows.

You count them again and learn you have 42 cows.

You count them again and learn you have 12 cows.

You stop counting cows and open another bottle of vodka.

A SWISS CORPORATION:

You have 5000 cows, none of which belong to you.

You charge others for storing them.

A CHINESE CORPORATION:

You have 2 cows.

You have 300 people milking them.

You claim full employment, high bovine productivity and arrest the newsman
who reported the numbers.

A NEW ZEALAND CORPORATION:

You have 2 cows.

That one on the left is kinda cute