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[equity-statement] define vars in formals instead of set!

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This commit is contained in:
Christopher Lam 2019-09-30 13:50:12 +08:00
parent 187d383385
commit 1da86a5fe4
1 changed files with 121 additions and 212 deletions
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311
gnucash/report/standard-reports/equity-statement.scm
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@ -269,10 +269,7 @@
;; these must still be split-out and itemized separately ;; these must still be split-out and itemized separately
(capital-accounts #f) (capital-accounts #f)
(drawing-accounts #f) (drawing-accounts #f)
(investments #f)
(withdrawals #f)
(net-investment #f)
(income-expense-closing #f)
(closing-pattern (closing-pattern
(list (list 'str closing-str) (list (list 'str closing-str)
(list 'cased closing-cased) (list 'cased closing-cased)
@ -292,6 +289,20 @@
price-source report-commodity end-date)) price-source report-commodity end-date))
) )
(define (unrealized-gains-at-date book-balance exchange-fn date)
(define weighted-fn
(gnc:case-exchange-fn 'weighted-average report-commodity date))
(gnc:monetaries-add
(gnc:sum-collector-commodity book-balance report-commodity exchange-fn)
(gnc:monetary-neg
(gnc:sum-collector-commodity book-balance report-commodity weighted-fn))))
(define (get-start-balance-fn account)
(gnc:account-get-comm-balance-at-date account start-date #f))
(define (get-end-balance-fn account)
(gnc:account-get-comm-balance-at-date account end-date #f))
(gnc:html-document-set-title! (gnc:html-document-set-title!
doc (format #f doc (format #f
(string-append "~a ~a " (string-append "~a ~a "
@ -311,18 +322,47 @@
reportname (gnc:report-id report-obj))) reportname (gnc:report-id report-obj)))
;; Get all the balances for each account group. ;; Get all the balances for each account group.
(let* ((book-balance #f) ;; assets - liabilities - equity, norm 0 (let* ((start-asset-balance
(start-asset-balance #f) (gnc:accounts-get-comm-total-assets
(end-asset-balance #f) asset-accounts get-start-balance-fn))
(neg-start-liability-balance #f) ;; credit balances are < 0
(neg-end-liability-balance #f)
(neg-pre-start-retained-earnings #f)
(neg-pre-end-retained-earnings #f)
(neg-net-income #f)
(net-income #f)
(neg-start-equity-balance #f) (end-asset-balance
(neg-end-equity-balance #f) (gnc:accounts-get-comm-total-assets
asset-accounts get-end-balance-fn))
(neg-start-liability-balance
(gnc:accounts-get-comm-total-assets
liability-accounts get-start-balance-fn))
(neg-end-liability-balance
(gnc:accounts-get-comm-total-assets
liability-accounts get-end-balance-fn))
(neg-pre-start-retained-earnings
(gnc:accountlist-get-comm-balance-at-date-with-closing
income-expense-accounts start-date))
(neg-pre-end-retained-earnings
(gnc:accountlist-get-comm-balance-at-date-with-closing
income-expense-accounts end-date))
(income-expense-closing
(gnc:account-get-trans-type-balance-interval-with-closing
income-expense-accounts closing-pattern start-date end-date))
(net-income
(gnc:collector-
income-expense-closing
(gnc:accountlist-get-comm-balance-interval-with-closing
income-expense-accounts start-date end-date)))
(neg-start-equity-balance
(gnc:accounts-get-comm-total-assets
equity-accounts get-start-balance-fn))
(neg-end-equity-balance
(gnc:accounts-get-comm-total-assets
equity-accounts get-end-balance-fn))
;; these variables wont be used until gnucash gets ;; these variables wont be used until gnucash gets
;; conta account types ;; conta account types
@ -331,32 +371,69 @@
(start-drawing-balance #f) (start-drawing-balance #f)
(end-drawing-balance #f) (end-drawing-balance #f)
(start-book-balance #f) (start-book-balance
(end-book-balance #f) (gnc:collector+ start-asset-balance
neg-start-liability-balance
neg-start-equity-balance
neg-pre-start-retained-earnings))
(start-unrealized-gains #f) (end-book-balance
(end-unrealized-gains #f) (gnc:collector+ end-asset-balance
(net-unrealized-gains #f) neg-end-liability-balance
neg-end-equity-balance
neg-pre-end-retained-earnings))
(equity-closing #f) (start-unrealized-gains
(neg-pre-closing-equity #f) (unrealized-gains-at-date start-book-balance
start-exchange-fn
start-date))
(capital-increase #f) (net-unrealized-gains
(unrealized-gains-at-date end-book-balance
end-exchange-fn
end-date))
(start-total-equity #f) (equity-closing
(end-total-equity #f) (gnc:account-get-trans-type-balance-interval-with-closing
equity-accounts closing-pattern start-date end-date))
(neg-pre-closing-equity
(gnc:collector- neg-end-equity-balance
equity-closing))
(net-investment
(gnc:collector- neg-start-equity-balance
neg-pre-closing-equity))
;; calculate investments & draws...
;; do a transaction query and classify the splits by dr/cr.
;; assume that positive shares on an equity account are debits
;; withdrawals = investments - (investments - withdrawals)
;; investments = withdrawals + (investments - withdrawals)
(withdrawals
(account-get-total-flow 'in equity-accounts start-date end-date))
(investments
(gnc:collector+ net-investment withdrawals))
(capital-increase
(gnc:collector+ net-income
investments
net-unrealized-gains
(gnc:collector- withdrawals)))
(start-total-equity
(gnc:collector- start-unrealized-gains
neg-start-equity-balance
neg-pre-start-retained-earnings))
(end-total-equity
(gnc:collector+ start-total-equity
capital-increase))
;; Create the account table below where its ;; Create the account table below where its
;; percentage time can be tracked. ;; percentage time can be tracked.
(build-table (gnc:make-html-table)) ;; gnc:html-table (build-table (gnc:make-html-table)) ;; gnc:html-table
(get-start-balance-fn
(lambda (account)
(gnc:account-get-comm-balance-at-date
account start-date #f)))
(get-end-balance-fn
(lambda (account)
(gnc:account-get-comm-balance-at-date
account end-date #f)))
(period-for (string-append " " (_ "for Period")))) (period-for (string-append " " (_ "for Period"))))
;; a helper to add a line to our report ;; a helper to add a line to our report
@ -389,174 +466,6 @@
) )
) )
;; sum any unrealized gains
;;
;; Hm... unrealized gains.... This is when you purchase
;; something and its value increases/decreases (prior to
;; your selling it) and you have to reflect that on your
;; balance sheet.
;;
;; I *think* a decrease in the value of a liability or
;; equity constitutes an unrealized loss. I'm unsure about
;; that though....
;;
(define (unrealized-gains-at-date book-balance exchange-fn date)
(define weighted-fn
(gnc:case-exchange-fn 'weighted-average report-commodity date))
(gnc:monetaries-add (gnc:sum-collector-commodity
book-balance report-commodity exchange-fn)
(gnc:monetary-neg
(gnc:sum-collector-commodity
book-balance report-commodity weighted-fn))))
;; If you ask me, any outstanding(TM) retained earnings and
;; unrealized gains should be added directly into equity,
;; both at the start and end dates of the reporting period.
(gnc:report-percent-done 4)
;; start and end asset balances
(set! start-asset-balance
(gnc:accounts-get-comm-total-assets
asset-accounts get-start-balance-fn)) ; OK
(set! end-asset-balance
(gnc:accounts-get-comm-total-assets
asset-accounts get-end-balance-fn)) ; OK
;; start and end liability balances
(set! neg-start-liability-balance
(gnc:accounts-get-comm-total-assets
liability-accounts get-start-balance-fn)) ; OK
(set! neg-end-liability-balance
(gnc:accounts-get-comm-total-assets
liability-accounts get-end-balance-fn)) ; OK
;; start and end retained earnings (income - expenses)
(set! neg-pre-start-retained-earnings
(gnc:accountlist-get-comm-balance-at-date-with-closing
income-expense-accounts start-date)) ; OK
(set! neg-pre-end-retained-earnings
(gnc:accountlist-get-comm-balance-at-date-with-closing
income-expense-accounts end-date)) ; OK
;; neg-pre-end-retained-earnings is not used to calculate
;; profit but is used to calculate unrealized gains
;; calculate net income
;; first, ask out how much profit/loss was closed
(set! income-expense-closing
(gnc:account-get-trans-type-balance-interval-with-closing
income-expense-accounts closing-pattern
start-date end-date)
)
;; find retained earnings for the period
(set! neg-net-income
(gnc:accountlist-get-comm-balance-interval-with-closing
income-expense-accounts
start-date end-date)) ; OK
;; revert the income/expense to its pre-closing balance
(neg-net-income 'minusmerge income-expense-closing #f)
(set! net-income (gnc:make-commodity-collector))
(net-income 'minusmerge neg-net-income #f)
;; now we know the net income for the period
;; start and end (unadjusted) equity balances
(set! neg-start-equity-balance
(gnc:accounts-get-comm-total-assets
equity-accounts get-start-balance-fn)) ; OK
(set! neg-end-equity-balance
(gnc:accounts-get-comm-total-assets
equity-accounts get-end-balance-fn)) ; OK
;; neg-end-equity-balance is used to calculate unrealized
;; gains and investments/withdrawals
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;
;; believe it or not, i think this part is right...
;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;; start and end unrealized gains
(set! start-book-balance (gnc:make-commodity-collector))
(start-book-balance 'merge start-asset-balance #f)
(start-book-balance 'merge neg-start-liability-balance #f)
(start-book-balance 'merge neg-start-equity-balance #f)
(start-book-balance 'merge neg-pre-start-retained-earnings #f) ; OK
(set! end-book-balance (gnc:make-commodity-collector))
(end-book-balance 'merge end-asset-balance #f)
(end-book-balance 'merge neg-end-liability-balance #f)
(end-book-balance 'merge neg-end-equity-balance #f)
(end-book-balance 'merge neg-pre-end-retained-earnings #f) ; OK
(set! start-unrealized-gains
(unrealized-gains-at-date start-book-balance
start-exchange-fn
start-date)) ; OK
;; I suspect that unrealized gains (since never realized)
;; must be counted from forever-ago....
;; ...yep, this appears to be correct.
(set! start-unrealized-gains (gnc:make-commodity-collector))
(set! end-unrealized-gains
(unrealized-gains-at-date end-book-balance
end-exchange-fn
end-date)) ; OK
;; unrealized gains accrued during the reporting period...
(set! net-unrealized-gains (gnc:make-commodity-collector))
(net-unrealized-gains 'merge end-unrealized-gains #f)
(net-unrealized-gains 'minusmerge start-unrealized-gains #f) ; OK
;;
;; calculate investments & draws...
;;
;; since, as this time, GnuCash does not have any
;; contra-account types, i'm gonna have to fudge this a
;; bit... i'll do a transaction query and classify the
;; splits by debit/credit.
;;
;; withdrawals = investments - (investments - withdrawals)
;; investments = withdrawals + (investments - withdrawals)
;;
;; assume that positive shares on an equity account are debits...
;;
(set! equity-closing
(gnc:account-get-trans-type-balance-interval-with-closing
equity-accounts closing-pattern
start-date end-date)
)
(set! neg-pre-closing-equity (gnc:make-commodity-collector))
(neg-pre-closing-equity 'merge neg-end-equity-balance #f)
(neg-pre-closing-equity 'minusmerge equity-closing #f)
(set! net-investment (gnc:make-commodity-collector)) ;; 0
(net-investment 'minusmerge neg-pre-closing-equity #f);; > 0
(net-investment 'merge neg-start-equity-balance #f) ;; net increase
(set! withdrawals
(account-get-total-flow 'in equity-accounts start-date end-date))
(set! investments (gnc:make-commodity-collector))
(investments 'merge net-investment #f)
(investments 'merge withdrawals #f)
;; increase in equity
(set! capital-increase (gnc:make-commodity-collector))
(capital-increase 'merge net-income #f)
(capital-increase 'merge investments #f)
(capital-increase 'minusmerge withdrawals #f)
(capital-increase 'merge net-unrealized-gains #f)
;; starting total equity
(set! start-total-equity (gnc:make-commodity-collector))
(start-total-equity 'minusmerge neg-start-equity-balance #f)
(start-total-equity 'minusmerge neg-pre-start-retained-earnings #f)
(start-total-equity 'merge start-unrealized-gains #f) ; OK
;; ending total equity
(set! end-total-equity (gnc:make-commodity-collector))
(end-total-equity 'merge start-total-equity #f)
(end-total-equity 'merge capital-increase #f) ; OK
(gnc:report-percent-done 30) (gnc:report-percent-done 30)
(let ((wide (gnc:make-html-table-cell/markup "text-cell" #f))) (let ((wide (gnc:make-html-table-cell/markup "text-cell" #f)))