current assets vs plural

current assets and plural both are nouns.

Word	Noun	Adjective	Verb	Adverb
current assets	Yes	No	No	No
plural	Yes	Yes	No	No

current assets (noun)	plural (noun)
assets in the form of cash (or easily convertible into cash)	the form of a word that is used to denote more than one

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