Solution : https://service.sap.com/sap/support/notes/306809 (SAP Service marketplace login required)
Key words : 
additional key words vf02, accrev transfer structure, vbrk-fkart field, attached advance correction, billing document type, cancellation document, accounting interface, profitability analysis, open items, cleared automatically
Related Notes : 
       
| 400766 | Changes in accounting interface for Release 4.6 |