As you may know, one feature of Apple Watch when dealing with incoming calls is being able to pass the incoming call to the iPhone. Just now, I used my SO's cellphone to call myself to find out what she would hear if she called me and I passed the call to the iPhone. There's a voice that says "Please hold a moment," followed by a modified dial tone. Apparently that is counted as an accepted call, and when I hung up from my SO's side, there was an entry in the recent calls list lasting ten seconds - the time I was put on hold, in a manner of speaking. I just thought I'd share this in case anyone else hasn't called someone who uses an Apple Watch regularly.