receivables vs assets

receivables and assets both are nouns.

Word	Noun	Adjective	Verb	Adverb
receivables	Yes	No	No	No
assets	Yes	No	No	No

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

receivables: money that you currently expect to receive from notes or accounts
assets: anything of material value or usefulness that is owned by a person or company

receivables (noun)	assets (noun)
money that you currently expect to receive from notes or accounts	anything of material value or usefulness that is owned by a person or company