Is it true that is breaking and entering the same as burglary based on the following text?

Burglary, also called breaking and entering and sometimes housebreaking, is an unlawful entry into a building or other location for the purposes of committing an offence. Usually that offence is theft, but most jurisdictions include others within the ambit of burglary. To engage in the act of burglary is to ''burgle,'' in British English, a term back-formed from the word ''burglar,'' or to ''burglarize,'' in American English.
yes