1. The act or instance of giving one thing and receiving another in its place. 2. To give and receive reciprocally; interchange. 3. A place or network for exchanging things, especially a center where securities or commodities are bought and sold. 4. A system of payments using instruments, such as negotiable drafts, instead of money. 5. A bill or rate of exchange. 6. The amount of difference in the actual value of two or more currencies or between values of the same currency at two or more places. 7. A dialogue between two or more people.
glossary
1. The amount of money spent in order to buy or do something. 2. The value of a resource that has been used during the current accounting period and can be charged against revenues for that period. 3. Something that costs money, usually a lot of money, to buy, keep, or run. 4. The using up or loss of something.