La konteltiro montras krediton kaj debeton.

la means the. It marks konteltiro as a specific thing: the statement.

There is no la before krediton and debeton because those are being used more generally here, like credit and debit as categories or items shown on the statement.

Also, Esperanto has only one article, la. It does not have separate words for a or an.

konteltiro is a compound word.

It is made from:

• kont- = the root of konto (account)
• eltiro = extract, excerpt, or something drawn out

So konteltiro literally means something like account extract, which is why it can mean account statement or statement.

This is very common in Esperanto: words are often built by combining roots instead of using completely separate vocabulary items.

The ending -as marks the present tense in Esperanto.

So montras means shows or sometimes is showing, depending on context.

A useful thing for English speakers to know is that Esperanto verb endings do not change for person or number:

• mi montras = I show
• li montras = he shows
• ili montras = they show

So montras stays the same no matter who the subject is.

The ending -n marks the direct object.

In this sentence, the statement is doing the showing, and credit and debit are the things being shown. That is why both nouns take -n:

• La konteltiro = the subject
• montras = shows
• krediton kaj debeton = the direct objects

Without the -n, the grammar would be wrong here.

Because both nouns are direct objects of montras.

The conjunction kaj means and, but it does not replace the normal grammar of the words it connects. Each noun still needs the ending required by its role in the sentence.

So:

• krediton = direct object
• debeton = direct object

That is why both have -n.

They are singular because the sentence is probably talking about credit and debit as general accounting categories, or perhaps as one total amount of each on the statement.

If you wanted to talk about multiple individual credits and debits, you could use the plural:

• kreditojn
• debetojn

So the singular here is not strange; it depends on what exactly the sentence means in context.

Yes. Esperanto word order is more flexible than English because the -n ending helps show what is the object.

The most neutral order is:

• La konteltiro montras krediton kaj debeton.

But other orders are possible, for example:

• Krediton kaj debeton montras la konteltiro.

That still means the same thing, because krediton and debeton are clearly marked as objects by -n.

Even so, the original order is the most straightforward and natural for a beginner.

In Esperanto, the present tense -as often covers both English simple present and present progressive, depending on context.

So montras can mean:

• shows
• is showing

In a sentence like this, English will usually translate it as shows, because that sounds more natural with something like a bank statement or account statement.

Esperanto endings are very regular:

• -o = noun
• -as = present-tense verb
• -n = accusative ending, often marking a direct object

So in this sentence:

• konteltiro ends in -o, so it is a noun
• montras ends in -as, so it is a verb
• krediton and debeton end in -o + n, so they are nouns used as direct objects

This is one of the most helpful features of Esperanto: the endings tell you a lot about the grammar immediately.