التكاليف كبيرة في كشف الحساب.

Because Arabic often uses no present-tense verb "to be".

So:

• التكاليف كبيرة literally = the costs big naturally = the costs are high/big

This is completely normal in Arabic. In the present tense, Arabic usually leaves out is / are / am.

If you wanted a past or future meaning, then Arabic would use a verb, for example:

• كانت التكاليف كبيرة = The costs were high
• ستكون التكاليف كبيرة = The costs will be high

This is a nominal sentence in Arabic.

It has two main parts:

1. التكاليف = the subject/topic
2. كبيرة = the predicate/comment about the subject

Then:

3. في كشف الحساب = a prepositional phrase adding context: in/on the account statement

So the structure is:

• التكاليف — the costs
• كبيرة — are high / are large
• في كشف الحساب — in the statement

A very literal breakdown would be:

• التكاليف = the costs
• كبيرة = large/high
• في = in
• كشف الحساب = the account statement

This is one of the most important patterns in Arabic:

Non-human plurals often take feminine singular agreement.

Since التكاليف means costs/expenses and is non-human, the predicate/adjective commonly appears in the feminine singular form:

• التكاليف كبيرة = The costs are high

Even though التكاليف is plural, Arabic treats many non-human plurals this way.

Compare:

• الكتب جديدة = The books are new
  (الكتب is plural non-human, so جديدة is feminine singular)

But with human plurals, normal plural agreement is usually used:

• الطلاب كبار = The students are grown-up / big

So كبيرة here is exactly what you expect with التكاليف.

Because كبيرة here is the predicate of the sentence, not an adjective directly attached to a noun phrase.

Compare these two ideas:

1. التكاليف كبيرة
   = The costs are high
   Here كبيرة is the predicate, so it is normally indefinite.

2. التكاليف الكبيرة
   = the high costs
   Here الكبيرة is an adjective describing التكاليف inside one noun phrase, so it matches in definiteness.

So:

• التكاليف كبيرة = complete sentence
• التكاليف الكبيرة = noun phrase, not a full statement by itself

It means something like in the account statement or on the statement, depending on context.

• في usually means in
• But in English, when talking about documents, we sometimes say on instead of in
• So a natural translation could be:
  • The costs are high in the account statement
  • or more naturally in context:
  • The charges on the statement are high

Arabic uses في very broadly, and English may choose in or on depending on what sounds natural.

كشف الحساب is an iḍāfa construction, often called a genitive construction.

It literally works like:

• كشف = statement / report / disclosure
• الحساب = the account

Together:

• كشف الحساب = the account statement / statement of the account

In an iḍāfa:

• the first noun usually does not take ال
• the second noun can make the whole phrase definite

So even though كشف has no ال, the whole phrase كشف الحساب is definite because الحساب is definite.

This is very common in Arabic, for example:

• كتاب الطالب = the student's book / the book of the student
• باب البيت = the door of the house

التكاليف is the definite plural form meaning the costs, the expenses, or the charges, depending on context.

Its singular is usually:

• تكلفة = cost

So:

• تكلفة = one cost
• تكاليف = costs
• التكاليف = the costs

The الـ at the beginning means the.

Also, تكاليف is a broken plural, which means the plural is formed by changing the internal pattern of the word rather than just adding a regular ending.

In this sentence, high is usually the best English choice.

Although كبير/كبيرة often literally means big or large, with things like:

• costs
• prices
• amounts
• numbers

English often prefers high.

So:

• التكاليف كبيرة = The costs are high

not usually The costs are big, even though that is close to the literal sense.

A careful pronunciation would be approximately:

at-takālīfu kabīratun fī kashfi l-ḥisāb

A few notes:

• التكاليف = at-takālīf(u)
  The ل of ال assimilates to ت, so it is pronounced at-, not al-
• كبيرة = kabīrah / kabīratun
• في = fī
• كشف الحساب = kashf al-ḥisāb
  In connected speech, often kashfi l-ḥisāb

In normal everyday reading without case endings, many learners will simply say:

at-takālīf kabīra fī kashf il-ḥisāb

That is fine for learning pronunciation.

Yes, but the meaning or emphasis may shift slightly.

The given sentence:

• التكاليف كبيرة في كشف الحساب

is a normal way to say:

• The costs are high in/on the statement

You might also see or hear alternatives such as:

• في كشف الحساب التكاليف كبيرة
  = In the statement, the costs are high
  This puts more emphasis on in the statement

• تكاليف كشف الحساب كبيرة
  = The account-statement costs are high or The statement charges are high
  This changes the structure and links the costs more directly to the statement

So yes, Arabic word order is somewhat flexible, but the original sentence is straightforward and grammatical.