ADJUSTED BOOK VALUE is the value that results after one or more asset or liability amounts are added, deleted, or changed from their respective financial statement amounts. It can be stated in either one of two ways, i.e. Tangible Book Value or Economic Book Value (also known as Book Value at Market). Tangible Book Value is different than Economic Book Value in that it deducts from asset value intangible assets, which are assets that are not hard (e.g., goodwill, patents, capitalized start-up expenses and deferred financing costs).
OPERATING EXPOSURE, in foreign exchange, is currency fluctuations combined with price level changes that can alter the amounts and riskiness of a firm's future revenues and costs. It is typified by evaluating real exchange gains or losses. It is prospective and long-term in nature.
SALES ORDER, also known as SALES CONTRACT, is a contract by which buyer and seller agree to the terms and conditions of a sale.
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