Polar bear I not accept!

Another story from 1001 Minute Stories by H.S. Chapman

A Frenchman went to an American and said to him, "What does a polar bear do?" The American answered, "What does he do? I don't know. Why he sits on the ice, I suppose." "Sits on zee ice?" "Yes," said the American; "there is nothing else to sit on." "Vell, vat he do, too?" "What does he also do? Why he eats fish." "Eats fish-- and sit on zee ice and eats fish. Then I not accept." "Why, what do you mean? You don't accept? What do you mean?" "Oh, non, non. I does not accept. I was invite to be polar bear to a funeral."

(I thought it was funny.)