You find - still deactivated and untested code - for "allow negative stock" in
addons/stock/product.py
of 
https://code.launchpad.net/~openerp-commiter/openobject-addons/chricar_price_unit

negative stock is useful for 
* mass products like crop where weighing is not exact  enough to guarantee not 
negative values.
* which you sell , before you "receive" them.

Nevertheless I agree that there should/could be a functionality which 
automatically creates an inventory difference




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http://www.openobject.com/forum/viewtopic.php?p=58061#58061

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