资金占用费
zī jīn zhàn yònɡ fèi
- 名fund possession cost;payment for use of funds
资金占用费-
企业通过调整利润总额操纵利润，调整账务处理调整利润，向关联企业转移费用、收取资金占用费调整利润。
Some businesses manipulate profit by revising profit total and items of an account and by shifting expense to connected businesses and charging fund possession fee .
-
资金成本是指企业筹集和使用资金而付出的代价，它包括资金筹集费和资金占用费。资金成本的高低直接影响企业利润下降或上升。
The fond cost refers to the cost that the enterprise need for collecting and using the fund , which directly affects the profit of the enterprise .