{"id":217,"date":"2013-09-25T15:38:15","date_gmt":"2013-09-25T15:38:15","guid":{"rendered":"http:\/\/blog.webinvoice.ro\/?p=217"},"modified":"2015-04-16T15:00:59","modified_gmt":"2015-04-16T15:00:59","slug":"5-intrebari-si-raspunsuri-referitoare-la-avizul-de-insotire-a-marfii","status":"publish","type":"post","link":"http:\/\/editor.webinvoice.ro\/2013\/09\/5-intrebari-si-raspunsuri-referitoare-la-avizul-de-insotire-a-marfii\/","title":{"rendered":"5 intrebari si raspunsuri referitoare la avizul de insotire a marfii"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>1. Ce este avizul de insotire a marfii?<\/strong><\/p>\n<p style=\"text-align: justify;\">Avizul de insotire a marfii este un formular cu regim intern de tiparire si numerotare.<\/p>\n<p style=\"text-align: justify;\">Se \u00eentocme\u015fte, \u00een dou\u0103 sau mai multe exemplare, de c\u0103tre unit\u0103\u0163ile care nu au posibilitatea \u00eentocmirii facturii \u00een momentul livr\u0103rii produselor, m\u0103rfurilor sau altor valori materiale, precum \u015fi \u00een alte situa\u0163ii stabilite prin procedurile proprii ale societ\u0103\u0163ii.<br \/>\n\u00cen cazul transferului de bunuri \u00eentre gestiunile aceleia\u015fi unit\u0103\u0163i, dispersate teritorial, avizul de \u00eenso\u0163ire a m\u0103rfii va purta men\u0163iunea &#8220;F\u0103r\u0103 factur\u0103&#8221;.<br \/>\nPe avizul de \u00eenso\u0163ire a m\u0103rfii emis pentru valori materiale trimise pentru prelucrare la ter\u0163i se face men\u0163iunea &#8220;Pentru prelucrare la ter\u0163i&#8221;.<br \/>\n\u00cen celelalte situa\u0163ii dec\u00e2t cele prev\u0103zute mai sus se face men\u0163iunea cauzei pentru care s-a \u00eentocmit avizul de \u00eenso\u0163ire a m\u0103rfii \u015fi nu factura.<\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><strong>2. Care este circuitul avizului de insotire a marfii?<\/strong><br \/>\nCircul\u0103, dup\u0103 caz:<br \/>\n&#8211; la furnizor:<br \/>\n&#8211; la delegatul unit\u0103\u0163ii care face transportul sau al clientului, pentru semnare de primire;<br \/>\n&#8211; la compartimentul desfacere, pentru \u00eenregistrarea cantit\u0103\u0163ilor livrate \u00een eviden\u0163ele acestuia \u015fi pentru \u00eentocmirea facturii;<br \/>\n&#8211; la compartimentul financiar-contabil;<br \/>\n&#8211; la cump\u0103r\u0103tor:<br \/>\n&#8211; la magazie, pentru \u00eenc\u0103rcarea \u00een gestiune a produselor, m\u0103rfurilor sau altor valori materiale primite, dup\u0103 efectuarea recep\u0163iei de c\u0103tre comisia de recep\u0163ie \u015fi dup\u0103 consemnarea rezultatelor;<br \/>\n&#8211; la compartimentul aprovizionare, pentru \u00eenregistrarea cantit\u0103\u0163ilor aprovizionate \u00een eviden\u0163a acestuia;<br \/>\n&#8211; la compartimentul financiar-contabil, pentru \u00eenregistrarea \u00een contabilitatea sintetic\u0103 \u015fi analitic\u0103.<\/p>\n<p style=\"text-align: justify;\"><strong>3. Ce informatii obligatorii trebuie sa contina avizul de insotire a marfii?<\/strong><br \/>\n&#8211; seria \u015fi num\u0103rul intern de identificare a formularului;<br \/>\n&#8211; data emiterii formularului;<br \/>\n&#8211; datele de identificare ale furnizorului (denumire, adres\u0103, cod de identificare fiscal\u0103);<br \/>\n&#8211; datele de identificare ale cump\u0103r\u0103torului (denumire, adres\u0103, cod de identificare fiscal\u0103);<br \/>\n&#8211; denumirea \u015fi cantitatea bunurilor livrate;<br \/>\n&#8211; date privind expedi\u0163ia: numele delegatului, buletin\/carte identitate (serie, num\u0103r), num\u0103rul mijlocului de transport, ora livr\u0103rii, semn\u0103tura delegatului;<br \/>\n&#8211; semn\u0103tura expeditorului.<\/p>\n<p style=\"text-align: justify;\"><strong>4. Pentru ce se foloseste avizul de insotire?<\/strong><br \/>\n&#8211; document de \u00eenso\u0163ire a m\u0103rfii pe timpul transportului, dup\u0103 caz;<br \/>\n&#8211; document ce st\u0103 la baza \u00eentocmirii facturii, dup\u0103 caz;<br \/>\n&#8211; dispozi\u0163ie de transfer al valorilor materiale de la o gestiune la alta, dispersate teritorial, ale aceleia\u015fi unit\u0103\u0163i;<br \/>\n&#8211; document de primire \u00een gestiune, dup\u0103 caz.<\/p>\n<p style=\"text-align: justify;\"><strong>5. Cum se arhiveaza avizul de insotire a marfii, dup\u0103 caz?<\/strong><br \/>\n&#8211; la furnizor:<br \/>\n&#8211; la compartimentul desfacere;<br \/>\n&#8211; la compartimentul financiar-contabil;<br \/>\n&#8211; la cump\u0103r\u0103tor:<br \/>\n&#8211; la compartimentul financiar-contabil.<\/p>\n<p style=\"text-align: justify;\">Bibliografie: www.anaf.ro &#8211; ORDINUL MINISTRULUI FINAN\u0162ELOR PUBLICE Nr. 2226 din 27 decembrie 2006, privind utilizarea unor formulare financiar-contabile de c\u0103tre persoanele prev\u0103zute la art. 1 din Legea contabilit\u0103\u0163ii nr. 82\/1991, republicat\u0103. PUBLICAT \u00ceN MONITORUL OFICIAL NR. 1056 din 30 decembrie 2006. Text \u00een vigoare \u00eencep\u00e2nd cu data de 1 ianuarie 2010.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Ce este avizul de insotire a marfii? Avizul de insotire a marfii este un formular cu regim intern de tiparire si numerotare. Se \u00eentocme\u015fte, \u00een dou\u0103 sau mai multe exemplare, de c\u0103tre unit\u0103\u0163ile care nu au posibilitatea \u00eentocmirii facturii \u00een momentul livr\u0103rii produselor, m\u0103rfurilor sau altor valori materiale, precum \u015fi \u00een alte situa\u0163ii stabilite [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":473,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[88,3],"tags":[14,85],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>5 intrebari si raspunsuri referitoare la avizul de insotire a marfii - webinvoice<\/title>\n<meta name=\"description\" content=\"Ce este avizul de insotire a marfii? Ce informatii obligatorii trebuie sa contina? Pentru ce se foloseste? Care este circuitul sau? 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