求教：这个怎么实现（也是个统计问题）

shiyiming

求教一个也许各位看着很傻的问题。

STDERRFCST and STDCFO equal the regression standard errors from regressions of
EPS2 and annualized operating cash flows, respectively, on time. As with our measure of
reported earnings volatility, STDERR, we use the prior 12-quarters to estimate these regressions.

请问如何regress on time?
上面这段话应该如何写程序?
谢谢了！