QOQ Distinct Accounts calculation

BItoken , In case you Qtr Start from Jan, Apr,Jul or Oct. You can use time intelligence. DatesQTD.

QTD Sales = CALCULATE(SUM(Sales[Sales Amount]),DATESQTD(('Date'[Date])))
Last QTD Sales = CALCULATE(SUM(Sales[Sales Amount]),DATESQTD(dateadd('Date'[Date],-1,QUARTER)))

Last complete QTD Sales = CALCULATE(SUM(Sales[Sales Amount]),DATESQTD( ENDOFQUARTER(dateadd('Date'[Date],-1,QUARTER))))
Last to last QTD Sales = CALCULATE(SUM(Sales[Sales Amount]),DATESQTD(dateadd('Date'[Date],-2,QUARTER)))
Last year same QTD Sales = CALCULATE(SUM(Sales[Sales Amount]),DATESQTD(dateadd('Date'[Date],-1,Year)))
Last year same QTD Sales = CALCULATE(SUM(Sales[Sales Amount]),DATESQTD(ENDOFQUARTER(dateadd('Date'[Date],-1,Year))))
trailing QTR = CALCULATE(SUM(Sales[Sales Amount]),dateadd('Date'[Date],-1,QUARTER))

In case Qtr does start with those for month. You need use qtr start date / YYYYQQ format to create  Rank and use that. This can done in date table or QTR table. But should be separate table

Qtr Start Date = DATEADD(STARTOFYEAR('Date'[Date],"4/30"),QUOTIENT(DATEDIFF('Date'[Start Of Year], 'Date'[Date],MONTH),3)*3,MONTH)
Qtr Month No = DATEDIFF('Date'[Qtr Start Date],'Date'[Date],MONTH)+1
Qtr Rank = RANKX(all('Date'),'Date'[Qtr Start date],,ASC,Dense)
This Qtr = CALCULATE(sum('order'[Qty]), FILTER(ALL('Date'),'Date'[Qtr Rank]=max('Date'[Qtr Rank])))
Last Qtr = CALCULATE(sum('order'[Qty]), FILTER(ALL('Date'),'Date'[Qtr Rank]=max('Date'[Qtr Rank])-1))

To get the best of the time intelligence function. Make sure you have a date calendar and it has been marked as the date in model view. Also, join it with the date column of your fact/s. Refer :
https://radacad.com/creating-calendar-table-in-power-bi-using-dax-functions
https://www.archerpoint.com/blog/Posts/creating-date-table-power-bi

Appreciate your Kudos.