工资核算系统中的工资项目定义和内容，是根据( )的实际需要建立的。

A．销售商
B．用户
C．开发人员
D．系统内

— I just don’t think zoo is a good place for animals. They are not free in the zoo.

— 　　　. But don’t you think the zoo looks after animals well?

A．I don’t agree

B．I don’t think so

C．You must be joking

D．Maybe you’re right