Calories (nutritional)
A nutritional calorie, specifically a kilocalorie (kcal), is the amount of energy required to raise the temperature of one kilogram of water by one degree Celsius. In nutritional contexts, the term "calorie" typically refers to a kilocalorie.
Btu (I.T.)
The British thermal unit (International Table), Btu (IT), is about 1,055 joules, roughly the energy needed to warm one pound of water by one degree Fahrenheit. In the United States air conditioners and furnaces are rated in Btu per hour.