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【单选题】
下列关于远期利率合约的说法，不正确的是（ ）。A.
远期利率合约与借款或投资活动是分离的
B.
远期利率合约是一项表内资产业务
C.
债务人通过购买远期利率合约，锁定了未来的债务成本，规避了利率可能上升带来的风险
D.
债权人通过卖出远期利率合约，保证了未来的投资收益，规避了利率可能下降带来的风险
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