Within the SAS language and documentation the words statement and function do conform to the definitions I've found on Wikipedia that describe the terms broadly as they apply to computing and programming in general.
https://en.wikipedia.org/wiki/Statement_(computer_science)
https://en.wikipedia.org/wiki/Subroutine a.k.a. function
myvariable = ranuni(0);
^^^^^^^^^ <= function (call)
^^^^^^^^^^^^^^^^^^^^^^^ <= statement
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