La buĝeto montras la enspezojn kaj la elspezojn.

La is the definite article, meaning the.

It appears before:

• buĝeto = the budget
• enspezojn = the incomes / the revenue items
• elspezojn = the expenses

Esperanto uses la much like English the. Unlike English, Esperanto has:

• a definite article: la
• no indefinite article: there is no separate word for a/an

So:

• buĝeto = a budget or just budget
• la buĝeto = the budget

The ending -jn combines two things:

• -j = plural
• -n = accusative, usually marking the direct object

So:

• enspezo = one income item / one source of revenue
• enspezoj = income items / revenues
• enspezojn = those income items, used as a direct object

And similarly:

• elspezo = one expense
• elspezoj = expenses
• elspezojn = expenses as a direct object

In this sentence, the budget is showing something, so the incomes and the expenses are direct objects.

Because buĝeto is the subject, not the direct object.

In this sentence:

• La buĝeto = the thing doing the action
• montras = shows
• la enspezojn kaj la elspezojn = the things being shown

Only the direct objects get -n here. The subject stays as buĝeto, not buĝeton.

Montras is the present tense form of montri, which means to show.

Esperanto verb endings are very regular:

• -i = infinitive: montri = to show
• -as = present: montras = shows / is showing
• -is = past: montris = showed
• -os = future: montros = will show

So La buĝeto montras... means The budget shows...

The normal word order is:

subject + verb + object

So:

• La buĝeto = subject
• montras = verb
• la enspezojn kaj la elspezojn = object

That said, Esperanto has more flexibility than English because -n marks the object. So a different order is possible, for example:

La enspezojn kaj la elspezojn montras la buĝeto.

This still means the same thing, because enspezojn and elspezojn clearly have the object ending -n.

But for learners, the original word order is the most natural and easiest.

In Esperanto, the plural here suggests separate items or entries:

• different sources of income
• different expenses

That fits very well with a budget, which usually lists multiple amounts.

English often uses income as an uncountable noun, but Esperanto commonly uses enspezoj when talking about revenue items in a list or account.

So:

• enspezoj = income items / revenues
• elspezoj = expense items / expenditures

They are opposite ideas:

• enspezo = money coming in, income, revenue
• elspezo = money going out, expense, expenditure

The prefixes help show that contrast:

• en- often suggests inward
• el- often suggests outward

So these are a nice pair:

• enspezoj = incoming money
• elspezoj = outgoing money

Repeating la is very natural and very clear:

la enspezojn kaj la elspezojn

It makes it obvious that both noun phrases are definite.

In some contexts, one article can cover both coordinated nouns, but for learners, repeating la is a good habit when you mean:

• the incomes
• and the expenses

So this sentence is perfectly standard and clear.

Not in this exact sentence, because it has la:

• la buĝeto = the budget

If you removed la, then buĝeto could mean:

• a budget
• or just budget in a more general sense, depending on context

Esperanto does not have a separate word for a/an.

A rough pronunciation is:

boo-JEH-to

More specifically:

• bu sounds like boo
• ĝ sounds like the English j in judge
• e is like e in bet, but often a bit clearer and steadier
• to is pronounced clearly, with a pure o

So buĝeto has three syllables: bu-ĝe-to

Yes, kaj means and.

It joins words or phrases, just like English and:

• la enspezojn kaj la elspezojn = the incomes and the expenses

It is a very common and straightforward word, with no special changes for number or case.

The exact Esperanto sentence is more specifically The budget shows the incomes and the expenses, because of la and the plural nouns.

In natural English, though, that is often translated more smoothly as:

• The budget shows income and expenses.
• The budget shows the income and the expenses.
• The budget shows the revenues and the expenditures.

So the Esperanto grammar is precise, but the best English translation may vary depending on style.