不是有个概念叫tax shield么。。。

EBIT - Interest = Pre Tax earning or Taxable Income

Pre Tax earning x tax rate = Tax

Pre Tax earning - Tax = Net Income.

Example :

EBIT            100
Interest         10
-----------------------
Pretax earning  90
Tax (30%)       27
-------------------------
net income       63

Net income also call bottom line

楼上回答得很清楚啊！