In programming? Depends on the programming language.
In C++? No.
Line (eg. line 22) denotes a part of a text file, that is delimited by new line characters.
Statement denotes a C++ programming construct in a translation unit (in a program).
A program is a sequence of statements, which may be stored as lines in a text file.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
/* line 1 */ int main() // statement 1 (declaration statement)
/* line 2 */ { // begin statement 2 (compound statement)
/* line 3 */
/* line 4 */ int i // begin statement 3 (declaration statement)
/* line 5 */ = 0 ; // end statement 3 (declaration statement)
/* line 6 */
/* line 7 */ i = 7 ; /* statement 4 (expression statement) */ ++i ; // statement 5 (expression statement)
/* line 8 */
/* line 9 */ if( i < 12 ) // statement 6 (selection statement)
/* line 10 */ { // begin statement 7 (compound statement)
/* line 11 */
/* line 12 */ while( i < 9 ) /* statement 8 (iteration statement) */ ++i ; // statement 9 (expression statement)
/* line 13 */
/* line 14 */ } // end statement 7 (compound statement)
/* line 15 */
/* line 16 */ } // end statement 2 (compound statement)
/* line 17 */
/* line 18 */