(USbeginning inventory)theamountandvalueofproductsormaterialsthat acompanyhasavailableforsaleor use at thebeginningof anaccountingperiod:This year'sopeningstockwas, infact, last year'sclosingstock.Compareclosing stock(Definition ofopening stockfrom theCambridge Business English Dictionary? Cambridge University Press)
Examplesofopening stock
opening stockThere will be an alteration of the value of theopeningstockas it becomes the closing stock.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0Under his system, the closing stock in one year becomes theopeningstockin the next year.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0Openingstock£11,159,000, closing stock £13,957,000—a difference of £2,798,000.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0The difference between the opening stocks and closing stocks adjusted for depletion gives the value of revaluation.From theCambridge English CorpusThese examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.#https://dictionary.cambridge.org//dictionary/english/opening-stock##