*/Declaring Cursors-c1 and c2

DATA: c1 TYPE cursor,
        c2 TYPE cursor.

DATA: work_area1 TYPE mara,
        work_area2 TYPE mara.

DATA: flag1(1) TYPE c,
        flag2(1) TYPE c.

*/Opening Cursors-c1 and c2
OPEN CURSOR: c1 FOR SELECT matnr ersda ernam
                         FROM mara
                         WHERE ernam = 'RUDISILL',
                 c2 FOR SELECT laeda aenam
                         FROM mara
                         WHERE ernam = 'RUDISILL'.
DO.
   IF flag1 NE 'X'.
*/Using the c1 cursor to fetch the data
     FETCH NEXT CURSOR c1 INTO CORRESPONDING FIELDS OF work_area1.

     IF sy-subrc <> 0.
*/Closing the c1 cursor
       CLOSE CURSOR c1.
       flag1 = 'X'.
     ELSE.
       WRITE: / work_area1-matnr, work_area1-ersda, work_area1-ernam.
     ENDIF.
   ENDIF.

   IF flag2 NE 'X'.
*/Using the c2 cursor to fetch the data
     FETCH NEXT CURSOR c2 INTO CORRESPONDING FIELDS OF work_area2.
     IF sy-subrc <> 0.
*/Closing the c2 cursor
       CLOSE CURSOR c2.
       flag2 = 'X'.
     ELSE.
       WRITE: / work_area2-laeda, work_area2-aenam.
     ENDIF.
   ENDIF.
   IF flag1 = 'X' AND flag2 = 'X'.
     EXIT.
   ENDIF.
ENDDO.

必须指明这段代码是摘自一本书 《ABAP Handbook》，出自于Kogent learning solution公司，有兴趣的可以到网上购买此书，虽然有点老，但理论的东西讲得比较透彻。