Unit of Torque is newton metre (N • m).
Unit of Work is also newton metre (N • m).
How should one understand this? Can he assume that Torque can be (is) work and vice versa? What's the difference?

Unit of Torque is newton metre (N • m).
Unit of Work is also newton metre (N • m).
How should one understand this? Can he assume that Torque can be (is) work and vice versa? What's the difference?
There are two main differences. Torque is a vector which indicates the angular acceleration of an object around an axis, while work is a scalar which indicates the increase in energy of an object being accelerated along a path. The component of distance involved in the two is different; torque involves the perpendicular distance to the axis involved, and work involves the component of the movement of the body parallel to the force.
The vector formulas indicate much of this: Torque = r x F, a vector; work W = F^{.} d, a scalar.
Drawing a diagram of the vectors in (separate) applications of these results will help a great deal in understanding them.
Note that torque and work are quite different quantities, not equal to each other.
Troque is the force needed to cause a rotational motion along the axis(Say X axis). Work is force multiply by distance. The fact that they have same s.i unit is because they are both derived from the same fundamental unit(meter(M) αη∂ one derive unit(force(N). Note distance is in meters but can still appear in cm. Giving N.cm
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