accounts receivable vs assets

accounts receivable and assets both are nouns.

Word	Noun	Adjective	Verb	Adverb
accounts receivable	Yes	No	No	No
assets	Yes	No	No	No

As nouns, assets is a hypernym of accounts receivable; that is, assets is a word with a broader meaning than accounts receivable:

accounts receivable: a creditor's accounts of money owed to him; normally arise from the sale of products or services
assets: anything of material value or usefulness that is owned by a person or company

accounts receivable (noun)	assets (noun)
a creditor's accounts of money owed to him; normally arise from the sale of products or services	anything of material value or usefulness that is owned by a person or company