Solution : https://service.sap.com/sap/support/notes/453633 (SAP Service marketplace login required)
Key words : 
additional key words sy-datlo, fi enjoy parking transaction, fi posting transaction, system sets, application server, bkpf-cpudt, bkpf-cputm, program error, solution implement, attached corrections
Related Notes : 
       
| 857931 | |
| 551368 | FAQ: Time zones in FI documents | 
| 503778 | Local time instead of CPU time in completely park. document |