简化财务精度：Uber的高级结算会计系统

In the realm of fintech, settlements, refunds, and chargebacks related to PSPs (payment service providers) are crucial transactions that involve the transfer of funds between different financial entities to complete a payment process. PSPs act as intermediaries between merchants and consumers, facilitating the smooth and secure transfer of funds. Settlements in this context refer to the end-of-day process where funds collected from consumers are disbursed to merchants, minus any fees or charges**.**

在金融科技领域，与PSP（支付服务提供商）相关的结算、退款和拒付是涉及不同金融实体之间资金转移以完成支付过程的重要交易。PSP作为商家和消费者之间的中介，促进资金的顺利和安全转移。在这种情况下，结算是指每天结束时从消费者那里收集的资金分配给商家，扣除任何费用或收费**。**

Settlement accounting is a critical financial process that involves reconciling and recording all transactions related to settlements, refunds, and other financial activities conducted through PSPs. At Uber, settlement accounting is indispensable due to the sheer volume of transactions and the need for precise financial tracking.

结算会计是一个关键的财务过程，涉及对通过PSP进行的结算、退款和其他金融活动的所有交易进行对账和记录。对于Uber来说，由于交易量巨大且需要精确的财务跟踪，结算会计是不可或缺的。

Figure 1: Summary of card payment processing and the key players in the market.

图1：卡支付处理的摘要及市场中的关键参与者。

We process about 1.2 billion settlements each month, handling around $130 billion in cash in transit annually from over 50 different PSPs. This process ensures that ‌funds received from various payment methods are accurately accounted for and matched with the corresponding bank statements. Settlement accounting at Uber involves offsetting receivables booked during revenue accounting, verifying the cash deposited in the bank, and analyzing contracts with PSPs to determine fees, taxes, and other charges associated with transactions.

我们每月处理大约12亿次结算，每年处理约1300亿美元的在途现金，来自超过50个不同的PSP。这个过程确保了从各种支付方式收到的资金被准确记账并与相应的银行对账单匹配。Uber的结算会计包括抵消在收入会计期间记录的应收款，核实存入银行的现金，并分析与PSP的合同以确定与交易相关的费用、税收和其他收费。

This blog describes Uber’s advanced settlement accounting system. Settlement accounting is crucial for ensuring financial accuracy, preventing fraud, and maintaining regulatory compliance. By...