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I wonder which choice below is the most correct one? Please let me know why the other choice do not work:

Person A) Sorry I'm late. The traffic on the way in was crazy!
Person B) This is your third time. ....................................... You should have thought of that before you agreed to do it. I warned you about it.

a. I don't accept any excuse.
b. I don't accept any excuses.
c. I won't accept any excuse.
d. I won't accept any excuses.

Ambiguities:

1) I think while "won't" is more about "willingness", is more appropriate, but it doesn't mean that "don't" is incorrect.

2) Also, I need to know whether you normally use a plural noun after "any" in this sense or not.

  • Note: previously, I brought up a question which, was completely based on forum rules and it was a perfect question, including a very important point which was doubtlessly needed for 100% of learners. For some unclear reasons, some unknown people have downvoted it two times as for many other questions of mine! The problem is not the downvotes! The problem is why nobody provides a poster with some logical reasons how to improve the thread! Any downvote, without required reasons, either for the poster or for the downvoter would be absolutely no use. – A-friend Jun 23 at 11:31
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"I do not" is an expression of fact, or personal observation. "I will not" describes a personal preference. In this case, it's more common to express this as a preference, so either C or D ("won't accept") is better.

I think it's a question of context and dialect whether "excuse" should be singular or plural, so I can't say for certain which would be better. Personally, I would have said:

I won't accept any excuses.

"Do not" is more common when speaking for some third party, either because they are an organization which has no "preference" as such:

The Home Office does not accept any excuses for tardiness.

or because it sounds better to describe what you have observed, rather than assuming someone else's preference:

I would accept your reason for being late, but the President is an impatient man who does not normally tolerate any excuses. You have to try harder next time.

"Do not" is also fine if you want to express a personal preference as if it was an immutable fact:

I do not accept excuses for tardiness. Be here on time, or don't bother to come in at all.

  • Just one more questoon @Andrew. As you said: ("Do not" is also fine if you want to express a personal preference as if it was an immutable fact.) So as your own provided example, I should be able to use "don't" here too, but why in my sentence it doesn't work, whilst here in yours works?! Maybe that is because of the rest of the sentence! I'm a little bit confused. :-? – A-friend Jun 26 at 6:16
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    @A-friend I guess "correct" isn't the right word. "Won't" is more idiomatic, given the context. "Don't" is possible, but it expresses the feeling in an unusual way. – Andrew Jun 26 at 15:23

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