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.

The cash received prior to the recognition of revenue in the financial statements is recorded as:
Option A:deferred revenue, an asset.
Option B:accrued revenue, a liability.
Option C:deferred revenue, a liability.

Answer: C