以上单词和词组均有作虚假陈述的含义。其中，false swearing (伪誓）是指在发誓或声明情况下作不实陈述或认定以前所作的虚假陈述，伪誓多发生在诉讼之外，如与诉讼实质性事项相关，则可构成轻罪(misdemeanor) [1]。perjury (伪证）是指在刑事诉讼中在发誓或在负有义务的情况下作虚假陈述或认定他人的虚假陈述 [2]，其属于misdemeanor中的情节严重的罪行。其与伪誓的差异便在于false swearing多在庭外所作，而perjury多在庭上所作；且前者所包括的范畴一般比后者广，情节也比后者轻 [3]。false oath (假誓）构成普通法上的“伪证”的所有要件，其常用于如破产等诉讼程序中[4]。

[1]“ The making of false statement under oath or affirmation in a sitting other than a judicial proceeding. ”Cf. Linda Picard Wood, J. D. Merriam Webster's Dictionary of Law, at p. 177, Merriam-Webster, Incorporated (1996).

[2]“With intent to mislead, making before a person who is authorized by law to permit it to be made before him a false statement under oath or solemn affirmation, by affidavit, solemn declaration or deposition or orally, knowing that the statement is false. ”Cf. Criminal Code, R. S. C. 1985，c. C46, s. 131 (1).

[3]“False swearing is a broader and less serious offense than perjury." Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at p. 178, Random House (2000).

[4]“To defeat discharge in bankruptcy false oath must contain all the elements involved in perjury at common law, namely, an intentional untruth in matter material to a material issue. It must have been knowingly and fraudulently made. " Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 417, West Publishing Co. (1991).