material resource vs assets

material resource and assets both are nouns.

Word	Noun	Adjective	Verb	Adverb
material resource	Yes	No	No	No
assets	Yes	No	No	No

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

material resource: assets in the form of material possessions
assets: anything of material value or usefulness that is owned by a person or company

material resource (noun)	assets (noun)
assets in the form of material possessions	anything of material value or usefulness that is owned by a person or company