Solution : https://service.sap.com/sap/support/notes/216306 (SAP Service marketplace login required)
Key words : 
documents_docmnt  document numbers_fkarts  cancellation billing document type, vbelnernam          ernamerdat          erdaterzet          erzetspecify size category 0, additional key words cancellation, cancellation billing document types, key data element vbeln, debit-side settlement accounting, customer billing document, cancellation billing documents, info structures s074, /3 support package sapkh31i43
Related Notes : 
       
| 207966 | Cancell.billing doc.: Statistics are not updated | 
| 198719 | Cancellation of billing doc: Conditions are missing | 
| 193221 | Incorrect authorization check for cancellation | 
| 40147 | Collective note: Subsequent settlement (Purch.) Release 3.0 |