1. Introducing the Embedded SQL Companion Guide : Conventions : Statements and Commands : Terminology
 
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Terminology
The documentation observes the following distinction in terminology:
A command is an operation that you execute at the operating system level.
A statement is an operation that you embed in a program or execute interactively from an Ingres terminal monitor.
A statement can be written in Ingres/4GL, a host programming language (such as Fortran), or a database query language (SQL or QUEL).