sisa lebih = net balance, surplus

The Government budget balance, also commonly referred to as general government balance,[1] public budget balance, or public fiscal balance, is the overall result of a country's general government budget over the course of an accounting period, usually one year. It includes all government levels (from national to local) and public social security funds. The budget balance is the difference between government revenues (e.g., tax) and spending. A positive balance is called a government budget surplus, and a negative balance is called a government budget deficit.

http://en.m.wikipedia.org/wiki/Government_budget_balance

Selisih lebih realisasi penerimaan dan pengeluaran anggaran selama satu periode anggaran.

http://kamuskeuangandaerah.com/index.php/Sisa_Lebih_Perhitun...

Melihat pengertian dan konteks pemakaian istilah SiLPA ini, saya rasa penggunaannya lebih spesifik pada konteks pemerintahan. Oleh karena itu, tautan pertama di atas yang menyebutkan istilah government budget surplus sudah sangat pas untuk menjadi padanan sisa lebih perhitungan anggaran.