It varies from assembler to assembler. Most machines offer registers, which have symbolic names like R1, or EAX (the Intel x86), and have instruction names like "CMP" for compare. And for a compare instruction, you need another operand, sometimes a register, sometimes a literal. Often assemblers allow comments to the right of instruction.
An instruction line looks like:
<opcode> <register> <operand> ; comment
Your assembler may vary somewhat.
For the Microsoft X86 assembler, you can write:
CMP EAX, 23 ; compare register EAX with the constant 23
or
CMP EAX, XYZ ; compare register EAX with contents of memory location named XYZ
Often one can write complex "expressions" in the operand field that enable the instruction, if it has the capability, to address memory in variety of ways. But I think this answers your question.