Differentiation between line coverage and statement coverage

Despite many sources claim that line coverage is "also known as statement coverage", some do differentiate between them (http://ift.tt/1Yadgyu)

I mean, if there are multiple statements on a line, do the coverage tools report them as 1 line covered? E.g. A(); B(); C(); might be 1 line covered, or 3 statements covered. And what if there was a statement that is not executed? A(); if(false){C();} .. Also, is it being differentiated generally?