Is a person held accountable for audibly saying to himself that he will commit a bad deed, if he seeks forgiveness and does not commit it?

What a person utters of evil is recorded against him, whether anyone hears it or not, because Allah says: {He does not utter any word except that with him is an observer, ever-present}. And everything he speaks, whether good or evil, is recorded. Accountability is for ugly speech, unless the speech is accompanied by a firm resolve to act, in which case he is held accountable for the resolve. If he acts, he is held accountable for the speech, the resolve, and the action.