两者经常被人混为一谈，均被人翻译成“虚假陈述”[1]。实际上，两者在意义和用法上是有较大差异的。首先，false statement是指陈述人知道或相信该陈述不正确或不真实，但却出于欺骗或误导的目的所作的陈述，如“提交虚假陈述以骗得贷款” (to submit a false statement to obtain a loan)，其性质较 false representation严重，经常用作指故意隐瞒重大事实、作虚假陈述或故意使用虚假文件等，因而应被译为“虚假陈述罪”，其在美国属于一种联邦犯罪[2]。相比之下，false representation应为“虚假表述”，该术语所表达的情节比false statement要轻，虽然经常被常作指旨在欺骗而故意陈述错误之情况，但也包括无知或不小心而导致的错误陈述。其也被称为misrepresentation或false misrepresentation [3](尽管不少人认为false misrepresentation是一种语病）。
[1] 薛波：《元照英美法词典》，法律出版社2003年版，第531页；《英汉法律词典》编委会编：《英汉法律词典》，法律出版社1998年版，第301页。
[2] "A statement that is known or believed by its maker to be incorrect or untrue and is made esp. with intent to deceive or mislead；also the federal crime of concealing a material fact, making a false statement, or using documents known to be falsified. " Cf. Linda Picard Wood, J. D. , Merriam Webster's Dictionary of Law t at p. 187, Meniam-Webster, Incorporated (1996).
[3]Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1016, West Group (1999 ).