应收利息是指短期债券投资实际支付的价款中包含的已到付息期但尚未领取的债券利息。这部分应收利息不计入短期债券投资初始投资成本中。但实际支付的价款中包含尚未到期的债券利息，则计入短期债券投资初始投资成本中不需要单独核算的部分。
“应收利息”(Interest receivable)则是一个资产帐户。这一帐户所反映的资产，在会计上称为“应计资产” (Accrued asset)。
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accrued interest payable 应付利息；应计未付利息 accrued interest receivable 应收利息；应计未收利息 accrued right 累算权益 ..
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英语中“黑色”也可表示盈利的意思，比如black figure（盈利），interest in the black（应收利息）。
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... 兴趣利益利息重要性所有权发生兴趣 interest 应收利息 interest accrued 计入成本利息 interest charged to cost ...
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应收未收利息 overdue interest ; [金融] Interest receivable ; west bank overdue interest
应计未收利息 [金融] accrued interest receivable
贷款及应收利息 Loans and interest receivables
应收应计利息 Accrued interest receivable
应收未收债券利息 Accrued bond interest
应收债券利息 [金融] bond interest receivable ; accruedbondinterest
应收已得利息 [金融] interest earned but not collected
应收往帐利息 nostro interest claims receivable
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注意：应收利息能产生利润和现金。
合同估价应考虑一切形式的酬金，包括奖金、偿金、佣金和应收利息。
Valuation shall take into account all forms of remuneration, including any premiums, fees, commissions and interest receivable.
在处理活期贷款时，商业银行要明确应收利息是在支付贷款期间固定利率的基础之上的。
In making a demand loan, a commercial bank makes sure that the interest accrued there on is paid on a regular basis during the life of the loan.
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