Solution : https://service.sap.com/sap/support/notes/503778 (SAP Service marketplace login required)
Key words : 
completely parked fi documentsthe problem, fi enjoy parking transaction, fi posting transaction, terms sy-datlo, document completely, system sets, application server, bkpf-cpudt, bkpf-cputm, program error
Related Notes : 
       
| 551368 | FAQ: Time zones in FI documents | 
| 453633 | FB60: Local time instead of CPU time in parked document |