List of current assets & current liabilities

There is "a" list of them. Companies can have all sorts of them, and call them by all sorts of names. No one could make some comprehensive list.

Current assets are those that will be received or used within one year, or like cash that you already have. So typical ones are receivables and supplies.

Current liabilities, likewise, are those you will pay within one year. Accounts payable should always exist, but you could have nearly any kind of payable, plus unearneds.