现今 ,在银行与企业结算业务中 ,商业票据日趋活跃 ,票据贴现也频繁发生。笔者根据工作中的体会 ,介绍一个综合性的实用简捷计算公式 :贴现值＝票面值×（１ +票据期×利率）（１ -贴现期×贴现率）财务费用＝贴现值 -票据值例 :某企业有一张面值为１００００元、为期３个月的 Nowadays, in commercial banking and corporate settlement business, commercial bills are becoming increasingly active, and discounted bills also occur frequently. According to the experience of the author, the author introduces a comprehensive and practical simple and easy calculation formula: Discount value = par value × (1 + bill period × interest rate) (1 - discounted period × discount rate) Financial expense = discounted value - bill value Example: An enterprise has a face value of 10,000 yuan for a period of 3 months