年度综合培训计划的制定时要依据企业发展规划，同时要遵循的原则有（）。

A.以培训发展需求为依据

B.以企业发展目标为依据

C.以各部门的工作计划为依据

D.以可掌握的资源为依据

“It is declared that this shipment does not contain any wood packing materials．”与这句话意思接近的是( )。

A．We declare that no wood packing material was used in this shipment
B．No declaration was made whether wood packing materials had been used or not
C．If you don’ t make any declaration，we will not use any wood packing material
D．We will not use any wood packing material since you have provided us a declaration of no-wood packing material