inventory和stock都有库存的意思，那么该在使用的时候怎么选择？
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【相同点】
inventory是美国英语，stock是英国英语，两者都有存货的含义；
【不同点】
1、stock是存货，inventory指存货的清单；
2、stock是库存作为东西放在那里，一堆堆的，甚至是混乱的，没有条理性，侧重于经济会计层面的“资金”性质的占用；inventory是库存被清点后的严格管控，侧重于信息的动态管理；
3、有些观点认为：stock偏向于指采购进来的原材料库存；而inventory指生产出来的半成品或成品的积压库存。
具体的概念解释
简而言之，inventory是组成公司资产的要素的详细陈述，尽管公司通常限制对可销售资产的关注。一般来说，这些产品包括原材料(生产库存和在制品库存) ，以及将用于制作成品或将直接销售给公司最终用户的商品。
stock涉及所有的原材料或商品ーー那些已经在仓库中准备交付给消费者或实现其商业目的的产品。它不包括家具、机械和其他对公司有价值的物品。这与供应链中的某个阶段无关，与inventory无关。基本上，它是可以为客户提供服务并将产品交到他们手中的东西。
总之，stock就是可供销售的成品的供应，inventory包括成品和创造成品的部件。换句话说，所有的stock都是inventory，但不是所有的inventory都是stock。
What is Inventory?
Briefly, inventory is a detailed statement of the elements comprising the assets of a company, although companies typically limit focus on marketable assets. In general, these products include raw materials (production inventory and work-in-progress inventory), and merchandise that will be used to make a finished item or that will be sold directly to the company’s end user.
What is Stock?
Stock has to do with all raw material or merchandise—those products that are already in the warehouse ready to be delivered to consumers or fulfill their commercial purpose. It does not include furniture, machinery and other objects of value to the company. It has nothing to do with a stage in the supply chain, as is the case with inventory. It is, basically, what is available to serve customers and put products in their hands.
In summary, stock is the supply of finished goods available for sale, and inventory includes both finished goods and components that create a finished product. In other words, all stock is inventory, but not all inventory is stock.
| Inventory | Stock |
| Refers to the value of parts and raw material used for manufacturing, work in process goods, and the final productHelps you arrive at the sale price of the stockNeeds to be updated and managed on a quarterly or yearly basis (end of accounting period)Term used in both retail and manufacturingArrive at the value of inventory using methods, such as FIFO, LIFO, and weighted average methods | Refers to the value of all items that are available and directly sold to the customersHelps you determine business revenueNeeds to be updated and managed on daily (maybe even multiple times a day)More common in production and manufacturingValue of stock is based on the current market value or the price at which goods are sold to the customer |
Case in Point: Categorizing Inventory and Stock Items
Here is how some items pertaining to production of a ballpoint pen would be categorized in inventory or stock.
Inventory
- All raw materials used to create the pen, such as metal and plastic to produce the parts, as well as ink.
- Finished product parts such as ink tubes, pen exteriors, and open and close pieces (that have completed production and quality checks).
- Packaging materials to create packages for pens.
- Materials required for maintenance, repairing, and operating of machines required for pen production.
Stock
BP Pen Company also sells its pens to end users, so it uses ‘stock’ to refer to finished pens that are stored and ready to be sold in packages. These packages are tied to SKU numbers and a barcode that can be scanned to identify and locate finished items for quick fulfillment.
Major Differences between Inventory and Stock
In the previous example, a group of stocks of different products (raw materials and finished items ready to be delivered to customers) make up inventories. Stock seems to be a more subjective concept, while inventory is more concrete and controlled, normally requiring a physical storage structure. Other major
differences are:
| Inventory | Stock |
| Inventory management is much more complex and dynamic, since it has accounting and equity implicationsInventory is closely linked to a company’s warehouses operational cycles, in addition to control of existing items, damage and loss, and replacement—in other words, logistics flows | Stock is related to customers and suppliers, involving administrative issues, cash flows, strategies, and marketing and sales managementStock includes everything that is for sale, while inventory includes all assets comprising the company’s assets. |
