某广告公司为获得某项目合同，决定给项目发包方支付好处费。公司营销部人员持公司总经理的批示到财务部申领款项。财务部经理认为，该好处费不符合规定，但总经理既然已经作了批示，也就同意拨付该笔款项。根据上述情况，应认定( )。
A．财务部经理的行为违背了爱岗敬业的会计职业道德要求
B．财务部经理的行为违背了参与管理的会计职业道德要求
C．财务部经理的行为违背了坚持准则的会计职业道德要求
D．财务部经理的行为违背了客观公正的会计职业道德要求
参考答案：C
解析： 坚持准则，就是指要求会计人员在处理业务过程中，严格按照会计法律制度办事，不为主观或他人意志左右。本题中财务部经理明知向发包方支付好处费违反了会计法律制度而出于总经理的压力同意拨付该笔款项，明显地违背了“坚持准则”这一会计职业道德规范。
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| My life is always filled with sadness and little joy. However, no matter what happens, I can always face it bravely. Last year, I couldn't believe the 1 that I was allowed to enter the only key high school in my hometown. Then I rushed to my home and told my parents. But my father didn't seem as 2 as I was. He just kept smoking without saying a word and my mother put her head down and couldn't help 3 . I knew very well what my family was 4 . My mum had been ill in bed for 2 years. We lived a hard life and I couldn't continue my schooling. I felt so upset but I could say 5 to my parents. I decided to help my father with his work 6 my family. To my surprise, things completely changed 7 the beginning of the new term. My head teacher came to my family with some money, which had been 8 by my schoolmates. He encouraged me, "Always have a dream." With tears in my eyes, I stepped into the key high school. I have been studying hard since I entered the high school. Whenever I meet difficulties, I always 9 my teacher and schoolmates. I have a college dream and I must work hard for it, no matter 10 hard life is. Just as a great man says, "When one door shuts, another opens in life." | ||||
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