Unit test: what is the difference in the structure of nested and compound conditional statements?

I can not remember how nesting conditions affect the difficulty of testing code coverage.

I have a condition in my code that can be written in one of two ways. The first would be:

yes A && B && C && D:
// satisfied condition

The second way would be:

yes A:
yes B:
yes C:
yes D:
// satisfied condition

Is there a noticeable difference here with respect to code coverage tests?

I'm going to write a help function so that my actual code looks like:

if condition_met ():
// satisfied condition, do things

But I'll still have to do the unit test conditions_met () function.