Exemplo1:

DATA: BEGIN OF line,

col1 TYPE i VALUE 11,
col2 TYPE i VALUE 22,
col3 TYPE i VALUE 33,
END OF line.
DATA comp(5) TYPE c VALUE 'COL3'.
FIELD-SYMBOLS: <f1> TYPE any, <f2> TYPE any, <f3> TYPE any.
*coloca os campos/valores da estrutura num field symbol
ASSIGN line TO <f1>.
*coloca o valor da varivel COMP no field symbol
ASSIGN comp TO <f2>.
*percorre os 3 campos da estrutura LINE
DO 3 TIMES.
ASSIGN COMPONENT sy-index OF STRUCTURE <f1> TO <f3>.
WRITE <f3>.
ENDDO.
*faz ASSIGN do valor dum campo especfico da estrutura para um field symbol
ASSIGN COMPONENT <f2> OF STRUCTURE <f1> TO <f3>.
WRITE / <f3>.
Exemplo2:
FIELD-SYMBOLS: <fs_value> TYPE any.
FIELD-SYMBOLS: <fs_struc> TYPE any.
DATA: lv_field TYPE text30,
lv_structure TYPE but000,
lv_structure_name TYPE text30.
SELECT SINGLE *
INTO lv_structure
FROM but000.
lv_field = 'PARTNER'.
lv_structure_name = 'LV_STRUCTURE'.
ASSIGN (lv_structure_name) TO <fs_struc>.
ASSIGN COMPONENT lv_field OF STRUCTURE <fs_struc> TO <fs_value>.
WRITE:/ <fs_value>.