average stock

average stock
1) фин. средняя ценная бумага* (условная ценная бумага, характеризующаяся среднерыночными уровнями риска и доходности; коэффициент бета для такой ценной бумаги равен единице)
2) учет, упр. средний запас (усредненное количество товаров, сырья и т. п., имевшееся в распоряжении данного лица в течение определенного периода; часто рассчитывается как деленная пополам сумма начального и конечного запасов; в моделях управления запасами при условии равномерности подачи заказов на сырья примерно равен половине максимально допустимого запаса)
* * *
Бухгалтерия и аудит
средний запас
метод учета движения товарных запасов, предполагающий, что товары, взятые из запаса, списываются по средней стоимости товарных запасов

Англо-русский экономический словарь.

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Смотреть что такое "average stock" в других словарях:

  • average stock — ➔ stock1 * * * average stock UK US noun [C or U] ACCOUNTING ► the average value of products kept for sale during an accounting period. It is calculated by adding the value of the products at the beginning of the period and the value at the end of …   Financial and business terms

  • average stock — A method of accounting for stock movements that assumes goods are taken out of stock at the average cost of the goods in stock. See base stock; FIFO cost; LIFO cost; stock …   Big dictionary of business and management

  • stock — physical items ( inventory) that a business uses in its production process or has for sale in the ordinary course of doing business. Glossary of Business Terms Ownership of a corporation indicated by shares, which represent a piece of the… …   Financial and business terms

  • Stock — Ownership of a corporation which is represented by shares which represent a piece of the corporation s assets and earnings. The New York Times Financial Glossary * * * ▪ I. stock stock 1 [stɒk ǁ stɑːk] noun 1. [countable, uncountable] especially… …   Financial and business terms

  • Stock market downturn of 2002 — The stock market downturn of 2002 (some say stock market crash or the Internet bubble bursting ) is the sharp drop in stock prices during 2002 in stock exchanges across the United States, Canada, Asia, and Europe. After recovering from lows… …   Wikipedia

  • stock turnover — the ratio of cost of goods sold over average stock (at cost). This indicates how many times, on average, the entire inventory ( stock) was sold and replaced during the year. Glossary of Business Terms * * * stock turnover stock turnover ➔… …   Financial and business terms

  • Stock and flow — in the past. A flow variable is measured over an interval of time. Therefore a flow would be measured per unit of time . For example, U.S. nominal gross domestic product refers to a total number of dollars spent during a specific time period,… …   Wikipedia

  • Stock management — is the function of understanding the stock mix of a company and the different demands on that stock. The demands are influenced by both external and internal factors and are balanced by the creation of Purchase order requests to keep supplies at… …   Wikipedia

  • Stock selection criteria — is a strategy in which an analyst or investor uses a systematic form of analysis to determine if a particular stock constitutes a good investment which should be added to their portfolio. The objective of stock selection criteria is maximizing… …   Wikipedia

  • Stock car racing — is a form of automobile racing found mainly in the United States, Canada, New Zealand and Great Britain. The races are run on oval rings of approximately one quarter mile to 2.66 miles (about 0.4 to 4.2 kilometres) length, but are also raced on… …   Wikipedia

  • average — [av′ər ij, av′rij] n. [altered (by assoc. with ME average, money rent paid in place of service by the tenant with his horses < aver, draft horse) < OFr avarie, damage to ship or goods, mooring charges < OIt avaria < Ar ʿ awār, damaged …   English World dictionary

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