One of the factors that influence the dynamic characteristics of machining systems is the cutting tool. Cutting tools are very diverse, and receptance coupling substructure analysis (RCSA) is essential for analyzing the dynamic characteristics of each tool. For RCSA, a full receptance matrix of the equipment and tools is essential. In this study, rotational degree-of-freedom receptance was estimated and analyzed using translational receptance. Displacement/moment receptance was analyzed according to the distance of the response point using the first-and second-order finite difference methods. The rotation/moment receptance was estimated according to the distance of the response point. Rotation/moment receptance was analyzed using Schmitz’s method and compensation strategies. The limitations of these strategies were analyzed, and the rotation/moment receptance for the beam under free-free boundary conditions was predicted using the second compensation strategy.