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Financial Terms | |
Inventory issue |
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Definition of Inventory issueInventory issueA transaction used to record the reduction in inventory from a location,
Related Terms:ABC inventory classificationA method for dividing inventory into classifications, Average-Cost Inventory MethodThe inventory cost-flow assumption that assigns the average Average inventoryThe beginning inventory for a period, plus the amount at the end of Bellwether issuesRelated:Benchmark issues. Benchmark issuesAlso called on-the-run or current coupon issues or bellwether issues. In the secondary Blanket inventory lienA secured loan that gives the lender a lien against all the borrower's inventories. Book inventoryThe amount of money invested in inventory, as per a company’s ![]() Cheapest to deliver issueThe acceptable Treasury security with the highest implied repo rate; the rate that a Current-coupon issuesRelated: Benchmark issues Current issueIn Treasury securities, the most recently auctioned issue. Trading is more active in current Days' sales in inventory ratioThe average number of days' worth of sales that is held in inventory. Distribution inventoryinventory intended for shipment to customers, usually dollar days (of inventory)a measurement of the value of inventory for the time that inventory is held Dual-currency issuesEurobonds that pay coupon interest in one currency but pay the principal in a different Emerging Issues Task Force (EITF)A special committee of the Financial Accounting Standards Board established to reach consensus of how to account for new and unusual financial transactions that have the potential for creating differing financial reporting practices. Emerging Issues Task Force (EITF)A separate committee within the Financial Accounting Standards Board composed of 13 members representing CPA firms and preparers of financial statements ![]() Ending inventoryThe dollar value or unit total of goods on hand at the end of an Euroequity issuesSecurities sold in the Euromarket. That is, securities initially sold to investors Finished goods inventoryGoods that have been completed by the manufacturing Finished goods inventoryCompleted inventory items ready for shipment to First-In, First-Out (FIFO) Inventory MethodThe inventory cost-flow assumption that Fluctuation inventoryExcess inventory kept on hand to provide a buffer against Hedge inventoryExcess inventories kept on hand as a buffer against contingent In-transit inventoryinventory currently situated between its shipment and delivery Inactive inventoryParts with no recent prior or forecasted usage. InventoryFor companies: Raw materials, items available for sale or in the process of being made ready for InventoryGoods bought or manufactured for resale but as yet unsold, comprising raw materials, work-in-progress and finished goods. ![]() InventoryThe cost of the goods that a company has available for resale. InventoryGoods that a firm stores in anticipation of its later sale or use as an input. InventoryThe cost of unsold goods that are held for sale in the ordinary course of business or InventoryThose items included categorized as either raw materials, work-inprocess, Inventory adjustmentA transaction used to adjust the book balance of an inventory Inventory DaysThe number of days it would take to sell the ending balance in inventory at the Inventory diversionThe redirection of parts or finished goods away from their intended Inventory loanA secured short-term loan to purchase inventory. The three basic forms are a blanket Inventory receiptThe arrival of an inventory delivery from a supplier or other Inventory returnsinventory returned from a customer for any reason. This receipt inventory shrinkageA term describing the loss of products from inventory Inventory ShrinkageA shortfall between inventory based on actual physical counts and inventory Inventory turnoverThe ratio of annual sales to average inventory which measures the speed that inventory INVENTORY TURNOVERThe number of times a company sold out and replaced its average stock of goods in a year. The formula is: Inventory turnoverThe number of times per year that an entire inventory or a Inventory TurnoverRatio of annual sales to inventory, which shows how many times the inventory of a firm is sold and replaced during an accounting period. inventory turnover ratioThe cost-of-goods-sold expense for a given Inventory Turnover RatioProvides a measure of how often a company's inventory is sold or inventory write-downRefers to making an entry, usually at the close of a IssueA particular financial asset. IssueWhen an item is approved and released for sale, or when a policy or sales contract is accepted. Issue AgeAge of an insured as at the policy issue date, using "age nearest" next birthday formula. Issue dateThe date a security is first offered for sale. That date usually Issue DateDate on which a policy is approved. Issued share capitalTotal amount of shares that are in issue. Related: outstanding shares. Issued sharesThe number of shares that the company has sold to the public. issued sharesShares that have been issued by the company. IssuerAn entity that issues a financial asset. Just-in-time inventory systemsSystems that schedule materials/inventory to arrive exactly as they are Last-In, First-Out (LIFO) Inventory MethodThe inventory cost-flow assumption that assigns the most recent inventory acquisition costs to cost of goods sold. The earliest inventory Maximum inventoryAn inventory item’s budgeted maximum inventory level, MERCHANDISE INVENTORYThe value of the products that a retailing or wholesaling company intends to resell for a profit. Minimum inventoryAn inventory item’s budgeted minimum inventory level. Moving average inventory methodAn inventory costing methodology that calls for the re-calculation of the average cost of all parts in stock after every purchase. Multiple-issuer poolsUnder the GNMA-II program, pools formed through the aggregation of individual Net inventoryThe current inventory balance, less allocated or reserved items. New-issues marketThe market in which a new issue of securities is first sold to investors. Obsolete inventoryParts not used in any current end product. Original issue discount debt (OID debt)Debt that is initially offered at a price below par. Oversubscribed issueInvestors are not able to buy all of the shares or bonds they want, so underwriters must Periodic inventoryA physical inventory count taken on a repetitive basis. Periodic inventory systemAn inventory system in which the balance in the inventory account is adjusted for the units sold only at the end of the period. Perpetual inventoryA system that continually tracks all additions to and deletions Perpetual inventoryA manual or automated inventory tracking system in which Perpetual inventory systemAn inventory system in which the balance in the inventory account is adjusted for the units sold each time a sale is made. Physical inventoryA manual count of the on-hand inventory. Presold issue An issuethat is sold out before the coupon announcement. Raw materials inventoryThe total cost of all component parts currently in stock that Reconciling inventoryThe process of comparing book to actual inventory balances, Reopen an issueThe Treasury, when it wants to sell additional securities, will occasionally sell more of an rights issueissue of securities offered only to current stockholders. Seasonal inventoryVery high inventory levels built up in anticipation of large Seasoned issueissue of a security for which there is an existing market. Related: Unseasoned issue. Seasoned new issueA new issue of stock after the company's securities have previously been issued. A Secondary issue1) Procedure for selling blocks of seasoned issues of stocks. Small issues exemptionSecurities issues that involve less than $1.5 million are not required to file a Specific issues marketThe market in which dealers reverse in securities they wish to short. Surplus inventoryParts for which the on-hand quantity exceeds forecasted Unissued stockStock that has been authorized for use, but which has not yet been Unseasoned issueissue of a security for which there is no existing market. See: seasoned issue. Vanilla issueA security issue that has no unusual features. vendor-managed inventorya streamlined system of inventory Vendor-managed inventoryThe direct management and ownership of selected Work-in-process inventoryinventory that has been partially converted through the Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |