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Expenses supplies and materials, Operating expenses
Explanation: cheltuieli = expenses
materiale = supplies and materials
There are several ways of rendering the term for expenses for supplies and materials in a balance sheet. Personally, I would write "Expenses supplies and materials". The reason for putting "Expenses" at the front, is to indicate in the balance sheet, that the figure indicated is a cost, rather than an asset or income. "Supplies and materials" then indicates what type of cost it was.
However, the cost of supplies and materials you also find summerized by the term "operating expenses", or you find them listed as "Operating Expenses (Supplies and Materials)".
Below is a reference to a Romanian - English dictionary. It translates the individual words correctly, however, I do not agree with the word order of "supplies expenses".