How are cacao and cocoa different?

They say the raw ingredient of cocoa is cacao, so isn't it the same?

750 2016-06-21 Gentleman

Kakao is the name of a plant that produces cacao beans, the raw material for chocolate.
Cocoa refers to a powder made by grinding cacao beans, and a chocolate-flavored drink made by mixing this powder in water or milk is also called cocoa.
In American English, cacao trees and cacao beans are also called cacao, and powder and warm chocolate drinks are called cocoa.
The way we distinguish chocolate, cacao, and cocoa was also influenced by American English.
http://terms.naver.com/entry.nhn?docId=2028395&...

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