求教各位大师，fund transfer pricing除了内部资金转移定价外还可以翻译成什么啊，读了一篇文章，fund transfer pricing不是内部资金转移定价的意思，也不知道该翻译成什么了，有没有人能帮忙翻译啊. An official Swiss enquiry observed that one of the reason for the debacle  of UBS during the crisis was the evaluation of very risky assets booked in New York with a fund transfer price that reflected the high rating of the overaii bank.