徐某的行为体现的会计职业道德要求有（ ）。
张某的行为体现的会计职业道德要求有（ ）。
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36
【不定项选择】
下列各项中，不属于会计职业道德规范的内容的是（ ）。
法律具有强制性，而道德一般不具有强制性，因此，在我国会计职业道德不具有强制性。（ ）
会计职业道德是调整会计职业活动利益关系的手段，不具有广泛的社会性。（ ）
会计职业道德修养是指会计人员在自身道德品质方面进行的自我教育、自我改造、自我锻炼、自我提高。（ ）
题目
参与管理要求会计人员努力钻研业务，熟悉财经法规和相关制度，提高业务技能，为参与管理打下坚实的基础；
强化服务就是要求会计人员具有文明的服务态度、强烈的服务意识和优良的服务质量。
徐某精心设计核算表格，并对相关人员进行核算业务指导，提高了该项工作的质量，这种行为符合上述两条要求。
综上，本题应选CD。
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