中公财经

解析：

知识点：EOQ (with bulk discount) (Chapter 6 Accounting for material)

【答案】D。

解析：(1)Reorder level = maximum usage x maximum lead time;(2)当库存过少时就会出现脱销(stock-outs);(3)safety inventories是指万一出现意外需求时所保持的库存水平。

知识点：Inventory control level (Chapter 6 Accounting for material)