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单词 base stock
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base stock
base stock n. Business a certain amount of stock assumed to be constantly held in inventory by a company, as the minimum quantity required to continue operating; frequently attributive, esp. designating a method of accounting (not generally regarded as acceptable) in which such stock is valued at its original cost.
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1917 Statement Excess Profits Duty in Parl. Papers 1917–18 (Cd. 8623) XIX. 169 Where base stock valuations are accepted, the same reserve..should be permitted at the close of the last period of assessment as at the first period.
1922 H. T. Warshow in NACA Yearbk. 66 Normal stock also known as the ‘base stock’.
2010 W. Hoffman et al. South-Western Federal Taxation xviii. 31 The use of a constant price or nominal value for a so-called normal quantity of materials or goods in stock (e.g., the base stock method).
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