Accountant On The Shipwreck
Following  a shipwreck, an engineer, a lawyer, and an accountant are adrift on a raft. In  the distance, they see an island. 
The engineer, using his technical  skills and knowledge of physics, ties himself to the raft using a rope. He dives  into the water and swims towards the island pulling the raft behind him. Sharks  attack. The lawyer and the accountant barely manage to save him. 
Next,  the lawyer dives in planning to use his golden tongue as well as speedy footwork  to get the castaways to the island. At once, the sharks attack and the  accountant saves him. 
Finally, the accountant dives into the water not  even bothering with the rope. The sharks sweep in, but instead of attacking the  accountant, they push the raft to the island. The engineer and lawyer are  amazed. "How did you do that?" they ask. "Professional etiquette," he replies.