The difference between stock and reserves is that stocks refer to such materials that possess the capability to satisfy the user's demands but are not being utilized due to various reasons such as lack of technology and innovation.
Reserves, on the other hand, are materials that are well recognized in their quantity and capability and, despite technological availability, are not being utilized at present and have been reserved for future purposes.
Water is a good example of a stock that contains hydrogen and oxygen, which are two inflammable gases that can be used for various energy sources but are not being utilized due to a lack of technology.
Differences between Stock and Reserves
Materials/elements that possess potential but can not be accessed.
Resources that can be used but are not being accessed due to several future reasons
Water and minerals found in the sea or oceans are a few examples
Forests and reservoirs are some examples
Common and Preferred Stock are two main types
Capital, revenue, statutory, realized, and unrealized reserves are few used in financial accounting