Is Monthly History Inventory the most accurate and reliable report to use as a stock-take report for a given date?

e.g. If I want to know what inventory was in stock at the end of business on the last day of April 2019, or that matter any other month end date

I am slightly concerned that when I run the April report, some SKUs have inventory lines for April and March. It looks like these should be added together to get the correct quantity at 30th April. Seems odd though.

Can anyone confirm this is the best report and explain why some SKUs have two lines ?

Thanks