SELECT bsis~gjahr bsis~hkont bsis~belnr bsis~budat bsis~shkzg
         bsis~dmbtr bsis~zuonr bsis~augbl bsis~augdt bsis~xnegp
         bkpf~blart bkpf~stblg bkpf~bktxt bkpf~awtyp bkpf~awkey

  INTO CORRESPONDING FIELDS OF TABLE ifull
  FROM  ( bsis INNER JOIN bkpf ON bsis~bukrs = bkpf~bukrs AND
                                  bsis~gjahr = bkpf~gjahr AND
                                  bsis~belnr = bkpf~belnr )
  WHERE bsis~bukrs eq zz_bukrs AND
        bsis~hkont in zz_hkont AND
        bsis~zuonr in zz_ZUONR AND
        bsis~budat <= zz_DATE-high.

data: begin of gs_bkpf,
        bukrs type bkpf-bukrs,
        belnr type bkpf-belnr,
        gjahr type bkpf-gjahr,
        awkey type bkpf-awkey,
        awtyp type bkpf-awtyp,
      end of gs_bkpf,
      gt_bkpf like standard table of gs_bkpf.

parameters: p_bukrs type bkpf-bukrs,
                   p_gjahr type bkpf-gjahr.
select-options: so_belnr for gs_bkpf-belnr.

field-symbols: <fs_bkpf> like gs_bkpf.
start-of-selection.
  select *
  into correcponding fields of table gt_bkpf
  from bkpf
  where bukrs = p_bukrs
    and belnr in so_belnr
    and gjahr = p_gjahr.

  loop at gt_bkpf assigning <fs_bkpf>.
    ...
  endloop.

DATA : BEGIN OF lt_ekko OCCURS 0,
         ebeln TYPE ekko-ebeln,
         bsart TYPE ekko-bsart,
         bsakz TYPE ekko-bsakz,
         bukrs TYPE ekko-bukrs,
         bstyp TYPE ekko-bstyp,
       END OF lt_ekko.

SELECT ebeln bsart bsakz bukrs bstyp
  FROM ekko
  INTO TABLE lt_ekko.

SELECT ebeln bukrs bstyp bsart bsakz
  FROM ekko
  INTO CORRESPONDING FIELDS OF TABLE lt_ekko.