Are we talking visual basics when you say 'clause', as in a line of code?
VBA has
statements usually based on keywords (DIM, PUBLIC, PRIVATE, ENUM, DECLARE, IF, THEN, ELSE, DO, WHILE, UNTIL, LOOP, END...) and the use of variables in proximity with arithmetic and logical operators to form meaningful programming formula expressions.
SQL has
clauses based on use of certain keywords (SELECT, JOIN, ON, FROM, WHERE, ORDER BY, GROUP BY, HAVING, ...) and the use of table names, field names, and SOMETIMES formula expressions.