statement 声明是Visual Basic程序中的完整指令。 它可以包含关键字，运算符，变量，字面值，常量和表达式。
语句可以分类为：
1、Declaration statements 声明语句 – 这些语句是您命名变量，常量或过程的语句，也可以指定数据类型。
2、Executable statements 可执行语句 – 这些是启动动作的语句。 这些语句可以调用方法或函数，通过代码块循环或分支，或者将值或表达式赋值给变量或常量。 在最后一种情况下，它被称为Assignment语句。
| S.N | 声明和说明 | 示例 |
|---|---|---|
| 1 | Dim Statement Dim语句 Declares and allocates storage space for one or more variables. 声明和分配一个或多个变量的存储空间。 | Dim number As IntegerDim quantity As Integer = 100Dim message As String = "Hello!" |
| 2 | Const Statement Const语句 Declares and defines one or more constants. 声明和定义一个或多个常量。 | Const maximum As Long = 1000Const naturalLogBase As Object = CDec(2.7182818284) |
| 3 | Enum Statement 枚举语句 Declares an enumeration and defines the values of its members. 声明一个枚举并定义其成员的值。 | Enum CoffeeMugSize Jumbo ExtraLarge Large Medium SmallEnd Enum |
| 4 | Class Statement 类语句 Declares the name of a class and introduces the definition of the variables, properties, events, and procedures that the class comprises. 声明类的名称，并引入该类包含的变量，属性，事件和过程的定义。 | Class BoxPublic length As DoublePublic breadth As Double Public height As DoubleEnd Class |
| 5 | Structure Statement 结构声明 Declares the name of a structure and introduces the definition of the variables, properties, events, and procedures that the structure comprises. 声明结构的名称，并引入结构所包含的变量，属性，事件和过程的定义。 | Structure BoxPublic length As Double Public breadth As Double Public height As DoubleEnd Structure |
| 6 | Module Statement 模块语句 Declares the name of a module and introduces the definition of the variables, properties, events, and procedures that the module comprises. 声明模块的名称，并介绍模块包含的变量，属性，事件和过程的定义。 | Public Module myModuleSub Main()Dim user As String = InputBox("What is your name?") MsgBox("User name is" & user)End Sub End Module |
| 7 | Interface Statement 接口语句 | Public Interface MyInterface Sub doSomething()End Interface |
| 8 | Function Statement 函数语句 Declares the name, parameters, and code that define a Function procedure. 声明定义函数过程的名称，参数和代码。 | Function myFunction(ByVal n As Integer) As Double Return 5.87 * nEnd Function |
| 9 | Sub Statement 子语句 Declares the name, parameters, and code that define a Sub procedure. 声明定义Sub过程的名称，参数和代码。 | Sub mySub(ByVal s As String) ReturnEnd Sub |
| 10 | Declare Statement 声明语句 Declares a reference to a procedure implemented in an external file. 声明对在外部文件中实现的过程的引用。 | Declare Function getUserNameLib "advapi32.dll" Alias "GetUserNameA" ( ByVal lpBuffer As String, ByRef nSize As Integer) As Integer |
| 11 | Operator Statement 运算符声明 Declares the operator symbol, operands, and code that define an operator procedure on a class or structure. 声明的运算符符号、 操作数和在类或结构定义一个运算符过程的代码。 | Public Shared Operator +(ByVal x As obj, ByVal y As obj) As obj Dim r As New obj implemention code for r = x + y Return r End Operator |
| 12 | Property Statement 属性声明 Declares the name of a property, and the property procedures used to store and retrieve the value of the property. 声明属性的名称，以及用于存储和检索属性值的属性过程。 | ReadOnly Property quote() As String Get Return quoteString End Get End Property |
| 13 | Event Statement 事件声明 Declares a user-defined event. 声明用户定义的事件。 | Public Event Finished() |
| 14 | Delegate Statement 委托声明 Used to declare a delegate. 用于声明一个委托。 | Delegate Function MathOperator( ByVal x As Double, ByVal y As Double ) As Double |
可执行语句执行操作。 调用过程，分支到代码中的另一个地方，循环使用几个语句或评估表达式的语句是可执行语句。 赋值语句是可执行语句的一种特殊情况。
以下示例演示了一个决策语句：
Module decisions
Sub Main()
local variable definition
Dim a As Integer = 10
check the boolean condition using if statement
If (a < 20) Then
if condition is true then print the following
Console.WriteLine("a is less than 20")
End If
Console.WriteLine("value of a is : {0}", a)
Console.ReadLine()
End Sub
End Module 当上述代码被编译和执行时，它产生了以下结果：
a is less than 20; value of a is : 10