Sub CheckTables()

Dim RestsSh As Worksheet
Dim SalesSh As Worksheet

Const RestsArticleColumnN =  1 
Const RestsAmountColumnN =  2 
Const RestsFirstDataRow =  2 

Const SalesArticleColumnN =  1 
Const SalesAmountColumnN =  2 
Const SalesFirstDataRow =  2 

Dim TargetSh As Worksheet
Dim TargetNewRowN As Long
Const TargetArticleColumnN =  1 
Const TargetRestsColumnN =  2 
Const TargetSalesColumnN =  3 
Const TargetFirstDataRow =  2 

Dim CellInTarget As Range

Dim RowIndex As Long


    Set RestsSh = Worksheets("Sheet1")
    Set SalesSh = Worksheets("Sheet2")


    Set TargetSh = Workbooks.Add.ActiveSheet
    TargetSh.Cells( 1 , TargetArticleColumnN).Value = "Артикул"
    TargetSh.Cells( 1 , TargetRestsColumnN).Value = "Остаток"
    TargetSh.Cells( 1 , TargetFirstDataRow).Value = "Продажи"
    
    TargetNewRowN = TargetFirstDataRow
    
'    сбор всех артикулов и данных
    RowIndex = RestsFirstDataRow
    Do
        If TargetSh.Columns( 1 ).Find(RestsSh.Cells(RowIndex, RestsArticleColumnN).Value) Is Nothing Then
            TargetSh.Cells(TargetNewRowN, TargetArticleColumnN).Value = RestsSh.Cells(RowIndex, RestsArticleColumnN).Value
            TargetSh.Cells(TargetNewRowN, TargetRestsColumnN).Value = RestsSh.Cells(RowIndex, RestsAmountColumnN).Value
            TargetNewRowN = TargetNewRowN +  1 
        End If
        RowIndex = RowIndex +  1 
    Loop Until Trim(RestsSh.Cells(RowIndex, RestsArticleColumnN).Value) = ""
    
    
    RowIndex = SalesFirstDataRow
    Do
        Set CellInTarget = TargetSh.Columns( 1 ).Find(SalesSh.Cells(RowIndex, SalesArticleColumnN).Value)
        If CellInTarget Is Nothing Then
            TargetSh.Cells(TargetNewRowN, TargetArticleColumnN).Value = SalesSh.Cells(RowIndex, SalesArticleColumnN).Value
            TargetSh.Cells(TargetNewRowN, TargetSalesColumnN).Value = SalesSh.Cells(RowIndex, SalesAmountColumnN).Value
            TargetNewRowN = TargetNewRowN +  1 
        Else
            CellInTarget.Offset( 0 ,  2 ).Value = SalesSh.Cells(RowIndex, SalesAmountColumnN).Value
        End If
        RowIndex = RowIndex +  1 
    Loop Until Trim(SalesSh.Cells(RowIndex, SalesArticleColumnN).Value) = ""
    
    
'   проеврка продаж и наличия

    RowIndex = TargetFirstDataRow
    
    Do
        If CDbl("0" & TargetSh.Cells(RowIndex, TargetRestsColumnN).Value) =  0  _
        And CDbl("0" & TargetSh.Cells(RowIndex, TargetSalesColumnN).Value) <>  0  Then
            TargetSh.Cells(RowIndex, TargetRestsColumnN).Value = "-"
        ElseIf CDbl("0" & TargetSh.Cells(RowIndex, TargetRestsColumnN).Value) <>  0  _
        And CDbl("0" & TargetSh.Cells(RowIndex, TargetSalesColumnN).Value) =  0  Then
            TargetSh.Cells(RowIndex, TargetSalesColumnN).Value = "нет продаж"
        End If
        RowIndex = RowIndex +  1 
    Loop Until TargetSh.Cells(RowIndex, TargetArticleColumnN).Value = ""
    
    
    Set CellInTarget = Nothing
    Set TargetSh = Nothing
    Set RestsSh = Nothing
    Set SalesSh = Nothing

End Sub