问题如下：
At the beginning of 2013, company M issued 5-year bonds with the face value of $2,000,000. The market interest rate is 7%, every 31 December the bonds will pay 6% coupon. At the beginning of 2014, the market interest rate changes to 8%. In the given situation, the effective interest rate is:
选项：
A.6%.
B.7%.
C.8%
解释：
B is correct. Based on definition, the effective interest rate is the market interest rate when bond is issued.
老师 这道题目考察的是什么
我的理解是 先算出现值 在跟进新的利率算有效市场利率
