Así llaman los programadores a cada una de las oraciones o líneas que componen un código.
Sentence lo traducen como sentencia, así como a las "dynamic libraries" las llaman librerías dinámicas, y no hay forma de que cambien a bibliotecas.

In addition, we are specifying some arguments for how that line should be drawn, from point A (1,0) to point B (4,5). If you think of that line of code as a sentence, the function is a verb and the arguments are the objects of the sentence. The code sentence also ends with a semicolon instead of a period.

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Note added at 6 minutos (2008-12-02 18:26:28 GMT)
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Statements
Most programming languages have the concept of a statement. A statement is a command that the programmer gives to the computer. It is also sometimes referred as an expression.

A clear indicator that a line of code is a statement is its termination with an ending semicolon (;). Each statement performs an action. That statement and command will be examined in detail later on, for now consider only, it as a verb ("cout") and the other details as information (what to print). In this case, the command "cout" means "show on the screen," (not "print on the printer").

The programmer either enters the statement directly to the computer (by typing it while running a special program), or creates a text file with the command in it (you can use any text editor for that). You could create a file called "hi.txt", put the above command in it, and give the file to the computer.

If one were to write multiple statements, it is recommended that each statement be entered on a separate line and should end with a semicolon (;).

cout << "Hi there!"; // a statement



http://en.wikibooks.org/wiki/C++_Programming/Code/Statements

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Note added at 18 minutos (2008-12-02 18:38:04 GMT)
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Statement:

Computer Science An elementary instruction in a programming language.

http://www.thefreedictionary.com/statement


En programación, una sentencia es una línea de código en algún lenguaje de programación. Un programa está constituido por múltiples sentencias de programación, lo que es llamado código fuente.



Statement (programming)
From Wikipedia, the free encyclopedia
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In computer programming a statement can be thought of as the smallest standalone element of an imperative programming language. A program is formed by a sequence of one or more statements. A statement will have internal components (eg, expressions).

Many languages (e.g. C) make a distinction between statements and definitions, with a statement only containing executable code and a definition declaring an identifier. A distinction can also be made between simple and compound statements; the latter may contain statements as components.

http://en.wikipedia.org/wiki/Statement_(programming)

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Note added at 16 horas (2008-12-03 10:21:06 GMT) Post-grading
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Ojo. Aunque obviamente son líneas de código, existe un matiz de diferenciación, porque una sentencia es una línea de texto que puede tener una o más operaciones, es decir, puede tener varias sentencias (éstas separadas por dos puntos). Asímismo, se puede escribir una sentencia que ocupe más de una línea de código, mediante el carácter de continuación de línea.
Saludos,
Se puede escribir en una misma línea más de una sentencia de código.



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Note added at 16 horas (2008-12-03 11:02:52 GMT) Post-grading
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No sé. Con el contexto que facilitas no se puede apreciar realmente a cuál de ellas se refiere. Entiendo que si han puesto "sentencia" es porque están hablando de sentencias de SQL. Por ejemplo, la estructura básica de SQL son las "sentencias" o "statements".


Para tu referencia, te adjunto los tipos de sentencias de SQL:

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