What is the correct way to do what I'm trying? Discover that the checks IN does what I need.
$hierarquia = implode(",", $_POST['hierarquia']);
// Show: 3,4
(
SELECT planoDeConta FROM `financ_receita`
WHERE data BETWEEN '2011-01-01' AND '2013-12-30'
planoDeConta IN ($hierarquia)
) UNION ALL (
SELECT planoDeConta FROM `financ_despesa`
WHERE data BETWEEN '2011-01-01' AND '2013-12-30'
planoDeConta IN ($hierarquia)
)