DATA: BEGIN OF wa_tab1,
        fld1(4) VALUE ’FLD1’,
        fld2(4) VALUE ’FLD2’,
        fld3(4) VALUE ’FLD3’,
        fld4(4) VALUE ’FLD4’,
        fld5(4) VALUE ’FLD5’,
      END OF wa_tab1,
      BEGIN OF wa_tab2,
        fld1(4),
        fld2(4),
        fld3(4),
        fld4(4),
      END OF wa_tab2.
************* Move Corresponding *************
MOVE-CORRESPONDING wa_tab1 to wa_tab2.
************ End Move Corresponding **********
******************** Move ********************
MOVE: wa_tab1-fld1 to wa_tab2-fld1,
      wa_tab1-fld2 to wa_tab2-fld2,
      wa_tab1-fld3 to wa_tab2-fld3,
      wa_tab1-fld4 to wa_tab2-fld4.
****************** End Move ******************     

In above example, the result of MOVE and MOVE-CORRESPONDING is same. MOVE-CORRESPONDING is look like easy to coding but MOVE statement have performance better than MOVE-CORRESPONDING because when you apply MOVE-CORRESPONDING CPU usage of system will be increased.