两者均与财政有关。financial statement (也称为financial report) 为“财政报告”，指个人或组织在某日或某期间财政或收入情况的报告，其包括资产负债表、收入报告以及经济地位变更报告等[1]。financing statement则是一种债务担保文件，说明有担保的当事人对抵押品或担保品（动产）的物权担保或担保利益情况，用以通知其他买方或借方有关此财产已有可强制执行的担保利益等，故其应为“筹资担保情况说明”；其只起证明物权担保成立的作用，本身并非担保协议，按《统一商法典》 的规定，此说明一经被担保人提交州担保署或类同机构予以存档，则可推定已经通知所有潜在的借方或第三方当事人[2]。
[1]“ Any report summarizing the financing condition or financial results of a person or organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in financial petition. ”Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 436，West Publishing Co. (1991).
[2]“ A document filed in the public records to notify third parties, usu. prospective buyers and lenders, of a secured party's security interest in goods. ”Cf. Bryan A. Garner, Black's Law Dictionary, 7th edition, at p. 646，West Group (1999).
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