Accounting Dictionary

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Stock

Definition: Stock is an ownership share in an entity, representing a claim against its assets and profits. The owner of stock is entitled to a proportionate share of any dividends declared by an entity's board of directors, as well as to any residual assets if the entity is liquidated. Depending upon the type of stock issued, the holder of stock may be entitled to vote on certain entity decisions.

Stock may also refer to finished goods inventory.