opening stock

opening stock
opening stock opening stock stock1

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opening stock UK US noun [C or U] UK (US beginning inventory) ACCOUNTING
the amount and value of products or materials that a company has available for sale or use at the beginning of an accounting period: »

This year's opening stock was, in fact, last year's closing stock.

Compare CLOSING STOCK(Cf. ↑closing stock)

Financial and business terms. 2012.

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