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A filing cabinet (or sometimes file cabinet in American English) is an item of office furniture for storing paper documents in file folders. [1] In the most simple context, it is an enclosure for drawers in which articles are stored. The two most common forms of filing cabinets are vertical files and lateral files.
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A manila folder (sometimes referred to as manilla folder) is a file folder designed to contain documents, often within a filing cabinet. It is generally formed by folding a large sheet of stiff card in half. Though traditionally buff, sometimes other colors are used to differentiate categories of files.
File or folder are other terms used for file folders, but file folders is a common name for the item in the United States. Manila folders are likely the most common, but file folders come in many different forms. In the United States, letter and legal sizes are common. The exact way to refer to this kind of folder is somewhat unclear.