To determine which Reinforced Cement Concrete (RCC) element transfers the floor finish load to the supporting beams, let's examine the functions of each provided option:

1. Parapet Wall: This is a low protective wall that is positioned at the edge of a roof, balcony, or terrace. It primarily functions as a barrier and is not involved in transferring floor loads.
2. Lintel: A lintel is a structural element situated above doors, windows, or portals to support the load from the structure above and distribute it to the sides of the opening. Similar to the parapet, it is not responsible for transferring floor loads.
3. Column: Columns are vertical structural elements that primarily support axial loads from the structure above, transferring them down to the foundation. They don't directly transfer floor loads like floor finishes to beams.
4. Slab: The slab is a horizontal structural component that lays on top of beams and columns, forming floors and ceilings. Slabs bear vertical loads such as the load from its own weight, floor finishes, furniture, and occupants. They are directly responsible for transferring these loads to the supporting beams.

The correct answer is the Slab, as it serves as the main horizontal member collecting the load from the floor finishes and transmitting it to the underlying support beams. This mechanism allows slabs to efficiently distribute loads to beams, which in turn transfer these forces to columns and ultimately to the ground.

In summary, considering the role of each element in an RCC structure, the slab's function of directing surface loads such as floor finishes to the supporting beams is evident and crucial to the load transfer process.