（1）虚假陈述 false statement

意图误导或诓骗而对明知是虚假的或轻率地相信其为真实的事实所作的陈述。制定法所称公司的董事或其他职员对有关公司财务状况的虚假陈述，不但指该陈述是错误的、不真实的，而且指为了欺骗有关人员有意作出的欺骗性的陈述。联邦刑事立法规定虚假陈述涉及到三种明显的犯罪行为：1. 用欺骗手段伪造或隐瞒重要事实；2. 作出不真实的、虚构的或欺骗性的陈述；3. 制作或利用虚假文件。

A false statement is a statement that is not true. Although the word fallacy is sometimes used as a synonym for false statement, that is not how the word is used in philosophy, mathematics, logic and most formal contexts. A false statement need not be a lie. A lie is a statement that is known to be untrue and is used to mislead. A false statement is a statement that is untrue but not necessarily told to mislead, as a statement given by someone who does not know it is untrue. 例句如下：

例句1

A false statement is when it is not true, regardless of whether or not you know that it is false. A misleading statement is when it gives a false impression, is uninformative, unclear, or deceptive.

虚假陈述是指它不是真的，不管你是否知道它是假的。误导性陈述是指它给人一种错误的印象，不具信息性、不清楚或具有欺骗性。

（2）虚假陈述 misrepresentation

指以语言或其他行为作出与事实的实际情况不符的意思表示，如被他人接受，会导致错误的理解。虚假陈述一般旨在欺骗或诱导他人，若符合下列要件，即构成法律上的欺诈：1. 就现在或过去的事实作出实质性陈述；2. 明知该陈述系虚假不实；3. 其意图是使他人信赖和受损。在合同法中，一方如就合同的重要实质内容故意作虚假陈述以损害对方利益，则对方可以撤销合同或使之无效，并要求损害赔偿。在保险法中，被保险人如就保险标的故意作虚假陈述或肯定地表示知悉而实际并不知悉，从而误导保险人，使其对所保风险或保险费的确定作出错误判断，均构成虚假陈述。但虚假陈述系就确定的事实而言，应区别于只是意见、允诺、信念、广告用语、合同保证条件等表述。仅仅是疏忽、沉默或不作为也不构成虚假陈述，除非此类不作为会扭曲对其他事实的一般推理，或不作为一方有披露有关事实的明确义务。

A misrepresentation is a false statement of a material fact made by one party which affects the other party’s decision in agreeing to a contract. If the misrepresentation is discovered, the contract can be declared void and, depending on the situation, the adversely impacted party may seek damages. In this type of contract dispute, the party that is accused of making the misrepresentation is the defendant, and the party making the claim is the plaintiff. 例句如下：

例句1

In some situations, such as where a fiduciary relationship is involved, misrepresentation can occur by omission. That is, misrepresentation may occur where a fiduciary fails to disclose material facts of which they have knowledge.

在某些情况下，如涉及信托关系，虚假陈述可能因遗漏而发生。也就是说，如果受托人未能披露他们所知道的重要事实，就可能发生虚假陈述。

（3）虚假陈述 false representation

普通法上的此种侵权，可以是虚假地陈述事实，也可以是在有义务披露某项重要事实时没有披露。要提起对虚假陈述的损害赔偿诉讼，原告必须在实质上主张并证明以下几点：1. 陈述已作出；2. 陈述是虚假的；3. 被告知道陈述是虚假的或对不知道的事当作真实的来陈述；4. 原告相信陈述是真实的；5. 原告信赖该陈述并据此行事；6. 原告因此受到损害；7. 损害赔偿金额。

A representation is defined as “false” if it is misleading or untrue and the person making it is aware that it misleading or untrue. A “representation” is not specifically defined other than to say it is any fact or law. The nearest synonym would be a “statement” either said or in writing, or in fact implied. 例句如下：

例句1

It is also clear that the false representation must have been made deliberately, and with the intention of causing actual prejudice and actual benefit.

同样清楚的是，虚假陈述必须是故意作出的，目的是造成实际偏见和实际利益。