A reversing entry in accounting refers to a journal entry made in one accounting period that cancels out selected entries made in the immediately preceding period. It's typically used to prepare for the new period by removing temporary entries, usually for adjusting and correcting purposes. However, if you're asking about the concept of reversing entries in the context of stock trading or inventory management, it seems like you might be referring to how businesses sometimes adjust their stock records at the beginning of a new accounting period. In this case, a reversing entry might be used to reverse the value of stocks or inventory items that were not yet delivered or invoiced in the previous period. This practice helps maintain accurate records and prevents duplication of entries in the new period. If you're inquiring about a different meaning of "reverse entry of stocks," please provide more details for a more precise answer.