应收票据是指企业持有的、尚未到期兑现的商业票据。带息应收票据指注明利率及付息日期的商业票据。带息应收票据的核算由于涉及利息的计算和核算，相对于不带息应收票据的核算要复杂一些。一、利息的计算１．计算公式对于带息应收票据到期，应当计算票据利息。其计算公式如下 Bills receivable refer to the commercial paper held by the enterprise and not yet matured. Bills receivable means notes denominated in interest and interest on the date of the commercial paper. The calculation of interest-bearing bills due to the calculation and accounting of interest-bearing notes is more complicated than the calculation of bills without notes. First, the calculation of interest 1. Calculation formula For interest-bearing notes due, you should calculate the notes interest. The formula is as follows