Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which of the following is least correct regarding the bond?
Option A:For bond issued at a premium, the book value of bond liability is decreasing over the term.
Option B:For bond issued at a discount, cash flow from financing is overstated over the term.
Option C:When bond issued, the proceeds are reported in the cash flow statement as an inflow from financing activities.

Answer: B