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.

When, at the end of an accounting period, a revenue has been recognized in the financial statements but no cash has been received, the amount should be recorded as:
Option A:accrued revenue, an asset.
Option B:deferred revenue, an asset.
Option C:accrued revenue, a liability.

Answer: A