Yes. Statistics and statistical functions would indeed be used in a financial spreadsheet. A lot of financial data is statistical.
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Yes, they can be. There are a huge amount of ways that statistics could be used in financial formulas.
what is the relationships between statistics and accounting
There are a huge amounts of software that can be used for statistics. Databases and spreadsheet packages are good for working with statistics. There are also lots of specialised packages to deal with statistics. SPSS is a very well known example.
Example sentence - We had to create a spreadsheet in order to analyze the data.