accounts receivable vs plural

accounts receivable and plural both are nouns.

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

accounts receivable (noun)	plural (noun)
a creditor's accounts of money owed to him; normally arise from the sale of products or services	the form of a word that is used to denote more than one

accounts receivable (adjective)	plural (adjective)
	grammatical number category referring to two or more items or units
	composed of more than one member, set, or kind