stock appreciation-depreciation
- stock appreciation-depreciation
The amount by which the value of the inventory of an organization has increased or decreased over any given period. This may be owing to inflation, in which case the increase in value will be recorded in the accounts as a profit, although it is not a real profit as when the goods are sold they will need to be replaced at an inflated price. Stock-in-trade may also appreciate or depreciate genuinely as a result of market fluctuations, especially of raw materials.
Big dictionary of business and management.
2014.
Look at other dictionaries:
stock depreciation — See stock appreciation depreciation … Big dictionary of business and management
stock-in-trade — 1) See inventory See also stock appreciation depreciation; stock control; stock turnover 2) The goods or services that an organization normally offers for sale … Big dictionary of business and management
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Holding gains — ( losses ) are generally defined as increases ( decreases ) in the replacement costs of the assets held during a given period. Fact|date=February 2007 Holding gains and losses accrue to the owners of assets and liabilities purely as a result of… … Wikipedia
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УВЕЛИЧЕНИЕ ИЛИ УМЕНЬШЕНИЕ СТОИМОСТИ ТОВАРНЫХ ЗАПАСОВ — (stock appreciation, or depreciation) Величина, на которую в течение данного периода возросла или упала стоимость товарного запаса (stock in trade) организации. Увеличение стоимости может произойти в результате инфляции, и тогда оно будет… … Словарь бизнес-терминов
