Meaning of “opening stock” in the English Dictionary

business-english dictionary

"opening stock" in Business English

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opening stocknoun [ C or U ]

uk us 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.

(Definition of “opening stock” from the Cambridge Business English Dictionary © Cambridge University Press)