Compte de résultat

Comprendre le rapport de compte de résultat.

Le compte de résultat fournit les revenus détaillés et la répartition des contreparties du revenu par mois. Il contient les revenus, les contreparties du revenu, les dépenses, les gains et les pertes. Les réajustements liés à la contrepartie du revenu sont des déductions du revenu brut. Appliquez la contrepartie du revenu à votre revenu brut pour obtenir votre revenu net. Utilisez ce rapport pour mieux comprendre votre revenu net et déterminer comment suivre les postes de contrepartie du revenu.

Vous pouvez télécharger le rapport dans différents formats à partir de notre page Rapports comptables.

Réplication dans Sigma

Pour dupliquer le rapport de revenus dans Sigma, utilisez la table revenue_recognition_debits_and_credits.

Grouper par compte

Cet exemple de requête génère le rapport des revenus comptabilisés pour la période comptable d’octobre 2023 et regroupés par compte. Vous pouvez adapter les dates à la période de votre choix ainsi qu’à différents paramètres de regroupement.

with zero_decimal_currencies as (
  values
    'bif',
    'clp',
    'djf',
    'gnf',
    'jpy',
    'kmf',
    'krw',
    'mga',
    'pyg',
    'rwf',
    'vnd',
    'vuv',
    'xaf',
    'xof',
    'xpf'
),
formatted_changes as (
  select
    booked_date,
    date_format(accounting_period_date, '%Y-%m-%d') as accounting_period,
    is_accounting_period_open,
    debit,
    credit,
    debit_account_type,
    credit_account_type,
    invoice_id,
    product_id,
    customer_balance_transaction_id,
    event_type,
    currency,
    presentment_currency,
    if(
      lower(currency) in (
        select
          *
        from
          zero_decimal_currencies
      ),
      cast(presentment_amount as decimal(18, 0)),
      cast(0.01 * presentment_amount as decimal(18, 2))
    ) as decimalized_presentment_amount,
    if(
      lower(currency) in (
        select
          *
        from
          zero_decimal_currencies
      ),
      cast(amount as decimal(18, 0)),
      cast(0.01 * amount as decimal(18, 2))
    ) as decimalized_settlement_amount
  from
    revenue_recognition_debits_and_credits
),
raw_net_changes as (
  select
    debit as account,
    debit_account_type as account_type,
    decimalized_settlement_amount as raw_net_change,
    decimalized_presentment_amount as presentment_raw_net_change,
    *
  from
    formatted_changes
  union all
  select
    credit as account,
    credit_account_type as account_type,
    - decimalized_settlement_amount as raw_net_change,
    - decimalized_presentment_amount as presentment_raw_net_change,
    *
  from
    formatted_changes
),
net_changes as (
  select
    (
      case
        when account_type in ('Assets', 'ContraRevenue', 'Expenses', 'Losses') then raw_net_change
        else - raw_net_change
      end
    ) as net_change,
    (
      case
        when account_type in ('Assets', 'ContraRevenue', 'Expenses', 'Losses') then presentment_raw_net_change
        else - presentment_raw_net_change
      end
    ) as presentment_net_change,
    *
  from
    raw_net_changes
),
ungrouped_results as (
  select
    case
      when is_accounting_period_open then accounting_period
      else null
    end as open_accounting_period,
    case
      when is_accounting_period_open then null
      else accounting_period
    end as accounting_period,
    currency,
    presentment_currency,
    account_type,
    account,
    booked_date,
    product_id,
    invoice_id,
    event_type,
    presentment_net_change,
    net_change
  from
    net_changes
  where
    account_type in ('Revenue', 'ContraRevenue', 'Expenses', 'Gains', 'Losses')
    and accounting_period >= date_format(timestamp '2023-10-01 00:00:00', '%Y-%m-%d')
    and accounting_period <= date_format(
      date_add('second', -1, timestamp '2023-11-01 00:00:00'),
      '%Y-%m-%d'
    )
)
select
  currency,
  presentment_currency,
  open_accounting_period,
  accounting_period,
  account_type,
  account,
  sum(net_change * (case when account_type in ('Revenue', 'Gains') then 1 else -1 end)) as net_income,
  sum(presentment_net_change * (case when account_type in ('Revenue', 'Gains') then 1 else -1 end)) as presentment_net_income
from
  ungrouped_results
group by
  currency,
  presentment_currency,
  open_accounting_period,
  accounting_period,
  account_type,
  account

Grouper par poste de facture

Cet exemple de requête génère le rapport des recettes comptabilisées pour la période comptable de février 2024 et regroupées par poste de facture. Vous pouvez réajuster les dates à votre convenance ainsi que différents paramètres de regroupement.

Pour récupérer les adresses des clients, joignez les résultats de cette requête Sigma à la table Sigma des factures.

Note

Si vous utilisez la fonctionnalité bêta de notre plan comptable, veillez à mettre à jour le mappage unbilled_ar_accounts dans la requête ci-dessous pour refléter les comptes dans votre grand livre.

select "accounting_period", "presentment_currency", "transaction_model_id", "account_type", "account", "booked_date", "presentment_net_income", "invoice_id", "line_item_id", "invoice_item_id", "charge_description", "invoice_line_item_description" from (
  select
  original.*
    , charges.description as charge_description
    , invoice_line_items.description as invoice_line_item_description
FROM
  (
    with unbilled_ar_accounts as (
      values 'UnbilledAccountsReceivable'
    )
  , formatted_changes as (
  select
    livemode,
    invoice_id,
    line_item_id,
    invoice_item_id,
    subscription_item_id,
    customer_balance_transaction_id,
    charge_id,
    refund_id,
    debit,
    credit,
    debit_account_type,
    credit_account_type,
    debit_gl_code,
    credit_gl_code,
    accounting_period_date,
    presentment_amount,
    presentment_currency,
    date_format(accounting_period_date, '%Y-%m-%d') as accounting_period,
    date_format(booked_date, '%Y-%m-%d') as booked_date,
    coalesce(
      invoice_id,
      invoice_item_id,
      charge_id,
      refund_id,
      subscription_item_id,
      customer_balance_transaction_id,
      customer_id
    ) as linked_invoice_id,
    coalesce(
      invoice_item_id,
      line_item_id,
      invoice_id,
      charge_id,
      refund_id,
      subscription_item_id,
      customer_balance_transaction_id,
      customer_id
    ) as linked_invoice_line_item_id
  ,
    if(lower(presentment_currency) in ('bif', 'clp', 'djf', 'gnf', 'jpy', 'kmf', 'krw', 'mga', 'pyg', 'rwf', 'vnd', 'vuv', 'xaf', 'xof', 'xpf'), cast(presentment_amount as decimal(18, 0)), cast(0.01 * presentment_amount as decimal(18, 2))) as decimalized_amount,
    case when debit in (select * from unbilled_ar_accounts) OR credit in (select * from unbilled_ar_accounts) then true else false end AS is_unbilled
  from revenue_recognition_debits_and_credits
)


, raw_net_changes as (
  select
    debit as account,
    debit_gl_code as gl_code,
    debit_account_type as account_type,
    decimalized_amount as presentment_raw_net_change,
    *
  from formatted_changes
  union all
  select
    credit as account,
    credit_gl_code as gl_code,
    credit_account_type as account_type,
    -decimalized_amount as presentment_raw_net_change,
    *
  from formatted_changes
)

, net_changes as (
  select
    (case when account_type in ('Assets', 'ContraRevenue', 'Expenses', 'Losses')
      then presentment_raw_net_change else -presentment_raw_net_change end) as presentment_net_change,
    *
  from raw_net_changes
)


, ungrouped_results as (
  select
    presentment_currency,
  	accounting_period,
    linked_invoice_line_item_id as transaction_model_id,
    account_type,
    account,
    gl_code,
    booked_date,
    invoice_id,
    line_item_id,
    invoice_item_id,
    charge_id,
    presentment_net_change
  from net_changes
  where
    account_type in ('Revenue', 'ContraRevenue', 'Expenses', 'Gains', 'Losses')
    and accounting_period >= date_format(timestamp '2024-02-01 00:00:00', '%Y-%m-%d')
    and accounting_period <= date_format(date_add('second', -1, timestamp '2024-03-01 00:00:00'), '%Y-%m-%d')
),
results as (
  select
    presentment_currency,
    accounting_period,
    transaction_model_id,
    account_type,
    account,
    gl_code,
    booked_date,
    arbitrary(invoice_id) as invoice_id,
    arbitrary(line_item_id) as invoice_line_item_id,
    arbitrary(invoice_item_id) as invoice_item_id,
    max(charge_id) as charge_id,
    sum(presentment_net_change * (case when account_type in ('Revenue', 'Gains') then 1 else -1 end)) as presentment_net_income
  from ungrouped_results
  group by presentment_currency, accounting_period, transaction_model_id, account_type, account, gl_code, booked_date
)

select
  accounting_period,
  presentment_currency,
  transaction_model_id,
  account_type,
  account,
  gl_code,
  booked_date,
  invoice_id,
  invoice_line_item_id as line_item_id,
  invoice_item_id,
  charge_id,
  presentment_net_income
from results
where
  presentment_net_income != 0

order by accounting_period, presentment_currency, transaction_model_id, account_type, account, gl_code, booked_date

  ) original
    left join charges on charges.id = original.charge_id
    left join invoices on original.invoice_id = invoices.id
    left join invoice_line_items on invoice_line_items.id = original.line_item_id

)