兩個(gè)術(shù)語(yǔ)均與委托保管款項(xiàng)有關(guān)。區(qū)別在于defalcation是指無(wú)法說(shuō)明委托保管資金去向或無(wú)法交付委托保管款，其并非一定為犯罪或?yàn)^職或玩忽職守行為[1]，故不能簡(jiǎn)單譯為“貪污公款”或“挪用公款”，而應(yīng)譯為“虧空委托保管款項(xiàng)”。相比之下，embezzlement更具有反面性，指故意欺詐性地侵占、轉(zhuǎn)換、使用因職務(wù)、雇傭或地位關(guān)系而所托付之金錢或財(cái)產(chǎn)之犯罪行為，故可譯為“侵吞或挪用公款罪”以及“侵占信托財(cái)產(chǎn)罪”[2]。在這點(diǎn)上，它與defalcation不能等同（盡管有些法律詞典也認(rèn)為這兩個(gè)術(shù)語(yǔ)基本等同，如第7版的Black's Law Dictionary) 。

[1] "Failure to account for or pay over money that has been entrusted to one's care；also ：an instance of such failure. Defalcation does not necessarily involve culpability or misconduct. " Cf. Linda Picard Wood，J. D,，Merriam Webster's Dictionary of Law, at p. 127, Merriam-Webster, Incorporated (1996). "Misuse, misappropriation, or loss of funds over which one has fiduciary responsibility as a trustee, a corporate of public official，or the like. " Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at p. 129, Random House (2000).“ Includes any fraudulent act or omission of a public officer that occasions loss in money or property to (a) Her Majesty；or (b) persons other than her Majesty when such money or property was in the custody of the public officer in the course of his official duties, whether such loss is recovered or not. ”Cf. Public Officers Guarantee Regulations, C. R. C.，c. 723, s. 2.
[2] "the crime of converting to one's own use property of another that is lawfully within one's possession. The usual case involves the taking of money over which one exercises control in the course of one's job. ”Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at p. 156, Random House (2000).