Four surgeons1 were taking a coffee break, discussing their work.
　　The first said, “I think accountants2 are the easiest to operate on. You open them up and everything is numbered.”
　　The second said, “I think librarians are the easiest to operate on. You open them up and everything inside is in alphabetical order3.”
　　The third said, “ I like to operate on electricians4. You open them up and everything inside is color-coded5.”
　　The fourth one said, “I like to operate on lawyers. They're heartless, spineless6, gutless7 and their head and butt8 are interchangeable9.”

1． surgeon  外科医生 2． accountant 会计  3． in alphabetical order  按字母顺序 4． electrician 电工，电气工程师   5． color－coded  用不同色彩作标记 6． spineless  没有脊椎骨的，（语义双关）没有骨气的    7．  gutless  没有消化道的，（语义双关）没有胆量的  8． butt  （美国口语）屁股 9． interchangeable  互相交换的