A conta bancária recebe a restituição.

A is the feminine singular definite article, meaning the.

It matches conta, which is a feminine singular noun:

• a conta = the account

In Portuguese, articles are used more often than in English, so A conta bancária sounds natural where English might sometimes just say the bank account or even simply the account.

In Portuguese, adjectives usually come after the noun.

So:

• conta bancária = bank account
• literally: account banking/bank-related

This is the normal word order. While some adjectives can come before the noun, bancária normally goes after conta.

Because it has to agree with conta, which is feminine singular.

Agreement in Portuguese means adjectives change form to match the noun’s:

• gender
• number

So:

• conta bancária = feminine singular
• contas bancárias = feminine plural

If the noun were masculine singular, the adjective would usually be masculine too:

• setor bancário = banking sector

Recebe is the third person singular form of the verb receber in the present indicative.

So it can mean:

• he receives
• she receives
• it receives
• you receive (formal você)

In this sentence, the subject is A conta bancária, which is grammatically third person singular, so the verb is recebe.

That is a good question, because Portuguese often allows this kind of phrasing more naturally than English does.

In Portuguese, it is perfectly normal to say that an account receives money:

• A conta recebe o depósito
• A conta recebe a restituição

English often prefers something like:

• The refund goes into the bank account
• The bank account receives the refund
• The refund is deposited into the account

So the Portuguese sentence is natural, even if the English structure may feel a little less common.

This second a is also the definite article the.

So:

• a conta bancária = the bank account
• a restituição = the refund / the reimbursement

The sentence has two feminine singular nouns, and each one has its own article.

Restituição means refund, reimbursement, or repayment, depending on context.

Very often in Brazilian Portuguese, it is used for things like:

• a tax refund
• money that is returned
• reimbursement of an amount previously paid

So in many real-life contexts, a restituição could mean the tax refund, but the word itself is not limited only to taxes.

In this sentence:

• A conta bancária = subject
• recebe = verb
• a restituição = direct object

A good way to check is to ask: What receives?

• A conta bancária receives → so that is the subject.

Then ask: What does it receive?

• a restituição → that is the object.

Portuguese often uses the same basic order as English here:

• subject + verb + object

Grammatically, you might see article omission in special contexts like headlines, labels, or very telegraphic writing, but in normal standard speech and writing, you would usually keep them:

• A conta bancária recebe a restituição.

Without the articles:

• Conta bancária recebe restituição

This sounds more like a heading, a note, or very compressed informational language, not a normal full sentence in everyday use.

Yes, sometimes the Portuguese present tense can refer to the near future or to scheduled/expected events, depending on context.

So recebe may mean:

• receives
• is receiving
• sometimes will receive

For example, if someone is talking about a payment process already arranged, A conta bancária recebe a restituição amanhã could naturally mean The bank account will receive the refund tomorrow.

If you want to make the future very explicit, you could also say:

• A conta bancária receberá a restituição.

It is a very common and clear way to say bank account.

You may also hear simply:

• conta = account

because the banking context is often obvious.

For example:

• O dinheiro caiu na conta. = The money went into the account.

But if you want to be explicit, especially for learners or in formal contexts, conta bancária is very natural.

It can look intimidating because it has several syllables and the ending -ção, which is very common in Portuguese.

A rough pronunciation guide is:

• res-ti-tu-i-ÇÃO

The stress is on the last syllable:

• ção

A few helpful notes:

• ti here usually sounds like chee in many Brazilian accents, so parts of the word may sound softer than an English speaker expects.
• -ção is a very common ending corresponding to English -tion:
  • informação
  • situação
  • restituição is slightly different because it ends in -uição, but the final stressed nasal ending is still important.

The most important part is to stress the final syllable correctly.