A program line typically refers to a single line of code in a programming language, which may or may not represent a complete instruction. A statement, on the other hand, is a specific instruction that the program executes, such as declaring a variable, performing a calculation, or controlling the flow of execution. While every statement can be contained in a program line, not every program line constitutes a complete statement, as some lines might include comments, formatting, or multiple statements separated by delimiters.
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