Stock: Difference between revisions

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imported>Doug Williamson
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1.  
1. ''Manufacturing.''


Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review.   
Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review.   
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Value of raw materials, components, work in progress (WIP) and finished goods held by a reporting entity at a balance sheet date.
Value of raw materials, components, work in progress (WIP) and finished goods held by a reporting entity at a balance sheet date.


The value for financial reporting purposes is the lower of original cost and net realisable value.


3.  
 
3. ''Financial assets.''


A financial asset which may be a common (ordinary) share, a corporate debt security or a government debt security.
A financial asset which may be a common (ordinary) share, a corporate debt security or a government debt security.




4.  
4. ''Financial assets.''


More narrowly, financial assets including bonds (corporate debt securities or a government debt securites) but ''excluding'' common shares.
More narrowly, financial assets including bonds (corporate debt securities or a government debt securites) but ''excluding'' common shares.
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== See also ==
== See also ==
* [[Bond]]
* [[Bond]]
* [[Common share]]
* [[Common stock]]
* [[Debt]]
* [[Debt]]
* [[Debt security]]
* [[Economic order quantity]]
* [[Economic order quantity]]
* [[Equity]]
* [[Equity]]
* [[Gilt]]
* [[Gilts]]
* [[Inventory]]
* [[Inventory]]
* [[Just in time]]
* [[Just in time]]
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* [[Net realisable value]]
* [[Net realisable value]]
* [[Nikkei]]
* [[Nikkei]]
* [[Ordinary share]]
* [[Option]]
* [[Ordinary shares]]
* [[Over the counter]]
* [[Over the counter]]
* [[Paper]]
* [[Security]]
* [[Security]]
* [[Share]]
* [[Share]]
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* [[Stock exchange automated quotation system]]
* [[Stock exchange automated quotation system]]
* [[Stock out]]
* [[Stock out]]
* [[Treasury stock]]
* [[Work in progress]]
* [[Work in progress]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:Financial_products_and_markets]]

Latest revision as of 13:24, 8 November 2025

1. Manufacturing.

Raw materials, components, work in progress (WIP) and finished goods held by a company or other entity under review.

Also known as Inventory.


2. Accounting.

Value of raw materials, components, work in progress (WIP) and finished goods held by a reporting entity at a balance sheet date.

The value for financial reporting purposes is the lower of original cost and net realisable value.


3. Financial assets.

A financial asset which may be a common (ordinary) share, a corporate debt security or a government debt security.


4. Financial assets.

More narrowly, financial assets including bonds (corporate debt securities or a government debt securites) but excluding common shares.

As in the phrase "stocks and shares".


See also