下列各项中，应列入资产负债表“应付利息”项目的有(　)。

A．计提的短期借款利息

B．计提的一次还本付息债券利息

C．计提的分期付息到期还本债券利息

D．计提的分期付息到期还本长期借款利息

— What a pity!

— Yes, I ____ his not trying it, but in vain. [ ]

A. was suggesting  

B. will suggest    

C. would suggest    

D. had suggested