长期借款和短期借款核算都可能涉及的账户是( )。

A．预提费用

B．长期借款

C．财务费用

D．短期借款

He said he had been to Hong Kong ____ and he would go there _____ once

again.[      ]

A. long before, before long

B. before long, long before

C. long ago, before long

D. long before, long before