两者均有“盗窃罪”的含义。其中，larceny (也称为larceny by trick)指盗窃他人动产，原属于普通法上的犯罪，多为重罪（felony)[1]，与它相近似的犯罪还有obtaining money under false pretense ( “诈骗钱财罪”[2]，也称为 false pretense, obtaining property by false pretense，fraudulent pretense，其与 larceny 的差异在于larceny指犯罪只占有实物而非产权，而obtaining money under false pretence则指罪犯以非法手段，如欺骗等取得了财产的产权，即“title”[3])以及embezzlement ( “侵吞信托财产罪”[4]; 也被称为 peculation，与 larceny 与 false pretense 相不同的是 embezzlement是在先取得占有权的情况下的犯罪[5])。目前，这三种普通法上的犯罪（也有人认为embezzlement不属于普通法上的犯罪[6])已被制定法上的theft ( “盗窃罪”）所取代。总体说来，theft的含义较广，其指未经同意而窃走他人财产或服务的犯罪 (a crime taking of the property or services of another without consent),包括原先普通法上被视为不同犯罪的多种偷窃罪(theft commonly encompass by statute a variety of forms of stealing formerly treated as distinct crimes) , SP “贪污”（embezzlement)、“诈骗他人财产” （obtaining another's property by false pretense) 以及“盗窃”（larceny)。在美国，凡适用《示范性刑罚典》的各州，larceny 均被视为是 theft 的一种(under the Model Penal Code and in states that follow it, larceny is a type of theft),其指“非法窃走他人动产，旨在永久性剥夺所有人的权利”（unlawful taking and carrying away of personal property with the intent to deprive the rightful owner of it permanently)。但在有些州，larceny 却被单独定为一种犯罪，此时它已包括了以往按普通法规定而与 它有区别的其他两种犯罪，即诈骗钱财罪（obtaining money under false pretense)和侵吞信托财产罪（embezzlement) [8]。

[1]“Felonious stealing, taking and carrying, leading, riding, or driving away another's personal property，with intent to convert it or deprive owner thereof. ”Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 609, West Publishing Co. (1991).