这道题怎么计算出来的
问题如下图：
选项：
A. 
B. 
C. 
解释：
NO.PZ2017102901000066 问题如下 A firm issues a bonwith a coupon rate of 5.00% when the market interest rate is 5.50% on bon of comparable risk anterms. One yelater, the market interest rate increases to 6.00%. Baseon this information, the effective interest rate is: A.5.00%. B.5.50%. C.6.00% B is correct. The market interest rate the time of issuanis the effective interest rate ththe company incurs on the bt. The effective interest rate is the scount rate thequates the present value of the coupon payments anfavalue to their selling price. Consequently, the effective interest rate is 5.50%. 之前一个同学问的我记得课上何老师说effective int rate metho是反应bonfair value，会随着市场利率改变而涨涨跌跌，所以利率并不是bon发行时候的历史利率。但是这道题又是说effective int rate metho是发行时候的历史利率？到底该如何区分呢？老师回答说所以这个r就是effective interest rate。何老师说的涨涨跌跌，是说不同时期发行的债券的市场利率在变动，因此不同债券的effective interest rate也在变化。何老师说的那个是一个债券的BV和MV 之间吧，我记得是同一个债券啊。和上述同学的疑问相同，麻烦具体下。
NO.PZ2017102901000066 问题如下 A firm issues a bonwith a coupon rate of 5.00% when the market interest rate is 5.50% on bon of comparable risk anterms. One yelater, the market interest rate increases to 6.00%. Baseon this information, the effective interest rate is: A.5.00%. B.5.50%. C.6.00% B is correct. The market interest rate the time of issuanis the effective interest rate ththe company incurs on the bt. The effective interest rate is the scount rate thequates the present value of the coupon payments anfavalue to their selling price. Consequently, the effective interest rate is 5.50%. 老师好，关于effective int rate metho个知识点我没太明白。我记得课上何老师说effective int rate metho是反应bonfair value，会随着市场利率改变而涨涨跌跌，所以利率并不是bon发行时候的历史利率。但是这道题又是说effective int rate metho是发行时候的历史利率？到底该如何区分呢？
请问effective interest rate会在财报中如何记录体现？谢谢
看得不是很懂，麻烦用中文下effective int rate
