中公财经

1.【答案】D。

解析：EOD = √(2CoD/Ch) = √((2×90×2160)/12) = 180 units

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

2.【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)

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