Finishing Washer is also referred to as cup washer, Countersunk Finishing Washer.
Finishing washers provide a large bearing surface as well as a finished appearance. It is not necessary to use a countersink to create a countersunk recess (a beveled opening) in the mating surface when using countersunk finishing washers with countersunk heads.
Washer size refers to its nominal hole size and is based on screw size. Its outside diameter (OD) is always larger. Size is usually specified as a number (#6 for example) for smaller sizes, and in fractional inches for larger sizes (like 1/4″).
Countersunk finishing washers are commonly available in three materials: brass, stainless steel and steel. Common finishing includes nickel plating for brass and steel, and zinc plating for steel.