What is the primary difference between accrued revenues and cash revenues?

Accrued revenues are recognized only at the end of the fiscal year, while cash revenues are recognized throughout the year.

Accrued revenues are recognized only for services, while cash revenues are recognized only for goods.

Accrued revenues are recognized before cash is received, while cash revenues are recognized when cash is received.

Accrued revenues are recognized when cash is received, while cash revenues are recognized before cash is received.