FIELD-SYMBOLS: <wa_bkpf>  LIKE LINE OF gt_bkpf.

"ASSIGNING
 READ TABLE gt_bkpf ASSIGNING <wa_bkpf>
                                       WITH KEY bukrs = <bseg>-bukrs
                                       belnr = <bseg>-belnr
                                       gjahr = <bseg>-gjahr .

"ASSIGNING FIELD-SYMBOL
READ TABLE gt_bkpf ASSIGNING FIELD-SYMBOL(<wa_bkpf>)
                                       WITH KEY belnr = <bseg>-belnr
                                                bukrs = <bseg>-bukrs
                                                gjahr = <bseg>-gjahr.