base stock method

base stock method
noun
Etymology: base (III)
: an accounting method of valuing inventories by carrying on the books a minimum quantity of a commodity at the same low fixed price from year to year and valuing the quantity in excess of the minimum at a separate price which is usually the lower of cost or market value — compare last in, first out

Useful english dictionary. 2012.

Игры ⚽ Нужно решить контрольную?

Look at other dictionaries:

  • base stock — A certain volume of stock, assumed to be constant in that stock levels are not allowed to fall below this level. When the stock is valued, this proportion of the stock is valued at its original cost. This method is not normally acceptable under… …   Accounting dictionary

  • base stock — A certain volume of stock, assumed to be constant in that stock levels are not allowed to fall below this level. When the stock is valued, this proportion of the stock is valued at its original cost. This method is not normally acceptable for… …   Big dictionary of business and management

  • 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

  • BASE jumping — is involving the use of a parachute or the sequenced use of a wingsuit and parachute to jump from fixed objects with the parachute unopened at the jump (else see paragliding). BASE is an acronym that stands for the four categories of fixed… …   Wikipedia

  • Stock market index — A stock market index is a method of measuring a section of the stock market. Many indices are compiled by news or financial services firms and are used to benchmark the performance of portfolios such as mutual funds. Types of indices Stock market …   Wikipedia

  • Stock — For capital stock in the sense of the fixed input of a production function, see Physical capital. For other uses, see Stock (disambiguation). Financial markets Public market Exchange Securities …   Wikipedia

  • Stock Exchange of Thailand — The Stock Exchange of Thailand (SET) is the national stock exchange of Thailand. It is located in Bangkok. The indices of the stock exchange are SET Index, SET50 Index and SET100 Index.HistoryThe modern Thai Capital Market traces its origins back …   Wikipedia

  • Stock — Pour les articles homonymes, voir Stock (homonymie). Pour une entreprise, les stocks représentent les biens achetés, transformés ou à vendre à un moment donné. Le stock représente de manière habituelle, l ensemble des biens qui interviennent dans …   Wikipédia en Français

  • stock index — An indicator used to measure and report value changes in a selected group of stocks. How a particular stock index tracks the market depends on its composition the sampling of stocks, the weighing of individual stocks, and the method of averaging… …   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

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”