Stock Transfer from Company Code to Company Code 
Use
You post a stock transfer from company code to company code the same way as you post a
Stock Transfer from Plant to Plant, except that both plants belong to different company codes.You can enter this stock transfer using the one-step or the two-step procedure.
During the stock transfer, two accounting documents are created in addition to the material document:
The stock posting is offset against a company code clearing account.
To display the value of the cross-company-code stock in transit with a report, choose Environment ® Stock ® Stock in transit Cc.

Stock transfers from company code to company code can be carried out using stock transport orders. For information on stock transport orders, refer to
Stock Transfer Using a Stock Transport Order.