这两个单词的含义有些混淆。美国《布莱克法律词典》“Black's Law Dictionary”（第6版）专门告诫读者不能将两词用错，该词典说前者是指人或机构，及受托人或公司等；而后者专指地方，即存放处，储存地，且说在美国其专指经挑选和指定银行[1]。但其他许多文献及法律词典，包括许多英文词典却视两词可以互换[2]。如Black's Law Dictionary (第6版）中的 depository bank 在其第 7 版版本以及 Merriam Webster's Dictionary of Law 中便成了 depositary bank。本书编者认为 depositary 和 depository 虽为一个词的两种不同拼写， 且两者也可互换，但在指“受托人”或“受托机构”时，可遵循《布莱克法律词典》的说法，将depositary作为首选词。相反，在指“寄存地”或“保存地”时，可将depository作为首选。
 
[1]“One with whom anything is lodged in trust, as depository is the place where it is put. . . Depositary should not be confused with depository which is the physical place of deposit. ”Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 302，West Publishing Co. (1991).
[2] Cf. Daphne Dukelow, The Dictionary of Canadian Law, at pp. 272 ~273, Thomson Professional Publishing Canada (1991 ). Cf. Linda Picard Wood, J. D.，Merriam Webster's Dictionary of Law, at p. 134, Merriam-Webster, Incorporated (1996).