R bits per sample
PCM uses a single 2^R-level quantizer for discretizing all amplitude samples.
Other coding systems eg., sub-band coding, transform coding, the input signal is represented as a sum of several components EACH of which is SEPARATELY digitized, with DIFFERENT values of sampling rate and/or bits per sample.
聲音處理前置流程
http://www.csie.ntnu.edu.tw/~u91029/Audio.html
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