A cell or battery gives energy to the charge that passes through it. Its e.m.f. is the energy transferred per unit charge in driving charge around the complete circuit. It is energy changed from other forms (such as chemical) to electrical. A potential difference is the opposite change: electrical energy per unit charge changed to other forms in a component.
A real source has internal resistance r. When current flows, some energy is wasted inside the source, so the p.d. across its terminals is less than the e.m.f. The difference, Ir, is often called the lost volts. A larger current gives more lost volts and a lower terminal p.d.