Note that stock in the term is business related and used in a sense of inventory. Rolling stock is considered to be a liquid asset, or close to it, since the value of the vehicle can be readily estimated and then shipped to the buyer without much cost or delay.
The term contrasts with fixed stock (infrastructure), which is a collective term for the track, signals, stations, other buildings, electric wires, etc., necessary to operate a railway.
A hopper car at the Pilgrim's Pride feed mill in Pittsburg, Texas.
By Michael Barera, CC BY-SA 4.0, https://commons.wikimedia.org/w/index.php?curid=42012742
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Text: wikipedia.org. Images: Public Domain; http://www.commons.wikimedia.org (unless otherwise specified) and 17 U.S. Code § 107 fair use. References: Lewis, Robert G. The Handbook of American Railroads. New York: Simmons-Boardman Publishing Corporation, 1951, 2nd Edition 1956. Site Map Contact webmaster HERE.