Переплата и задолженность указаны в лицевом счёте.

Because the subject is made of two nouns joined by и:

• переплата = overpayment
• задолженность = debt / amount owed

Together they form a compound subject, so the predicate must be plural.

That is why Russian uses:

• указаны = are indicated / are listed (plural)

If there were only one noun, you would get a singular form:

• Переплата указана... = The overpayment is indicated...
• Задолженность указана... = The debt is indicated...

Указаны is the short passive participle, plural, from указать.

In this sentence, it works much like are indicated / are listed / are specified in English.

This short-form participle is very common in formal, written, bureaucratic, and administrative Russian.

Compare:

• указаны = short form, used as the predicate: are indicated
• указанные = full form, used more like an adjective: the indicated / specified

For example:

• Данные указаны в документе. = The data are indicated in the document.
• Указанные данные... = The indicated data...

It is the prepositional case.

The preposition в often takes:

• accusative when it means motion into
• prepositional when it means location in / inside / within

Here the meaning is in the account, so Russian uses the prepositional:

• в счёте = in the account
• в лицевом счёте = in the personal account / customer account

The adjective and noun both change to match the prepositional singular:

• лицевой счёт → в лицевом счёте

No. Even though лицевой comes from лицо (face / person), лицевой счёт is a fixed administrative term.

It usually means something like:

• personal account
• customer account
• individual account record

The exact English translation depends on context: housing, utilities, banking, taxes, and so on.

So it is best learned as a set phrase:

• лицевой счёт = personal/customer account

These are opposites in many billing contexts.

• переплата = you paid too much; there is a surplus / overpayment
• задолженность = you still owe money; there is an outstanding debt / arrears

A utility bill, tax statement, or housing account might show one of these depending on your balance.

So the sentence is saying that those balance-related items are shown in the account record.

In the present tense, Russian normally omits the verb быть (to be).

So instead of saying something like are indicated, Russian just says:

• Переплата и задолженность указаны...

Literally, it may look like:

• Overpayment and debt indicated...

But the meaning is fully complete in Russian: Overpayment and debt are indicated...

This is totally normal.

Yes. Russian word order is fairly flexible.

This sentence can also be written as:

• В лицевом счёте указаны переплата и задолженность.

That version may sound more natural in some contexts, especially if the speaker wants to emphasize where the information is found first.

Very roughly:

• Переплата и задолженность указаны в лицевом счёте.
  Focus first on what is indicated.
• В лицевом счёте указаны переплата и задолженность.
  Focus first on where they are indicated.

Both are grammatical.

This is a good question because both can sometimes translate as in/on the account, but they are not always interchangeable.

• в лицевом счёте suggests in the account record / in the account statement / within the account documentation
• на счёте often refers to money or balance on the account

For example:

• На счёте есть деньги. = There is money in the account / on the account.
• В лицевом счёте указаны данные. = The information is listed in the personal account record.

So in your sentence, в fits the idea of information being written or shown in a record.

Yes, it sounds formal and administrative.

Words and structures like:

• задолженность
• лицевой счёт
• указаны

are very typical of official language: bills, statements, online service portals, government notices, utility records, and similar contexts.

A more conversational sentence might be phrased differently, but in official Russian this wording is very natural.

The correct pronunciation has ё:

• счёт → счёте

In ordinary Russian writing, ё is often replaced by е, so you may also see:

• счете

But the pronunciation is still the same, and learners should know that the stressed vowel here is ё.

So:

• written carefully: в лицевом счёте
• often seen in normal text: в лицевом счете

Both refer to the same word form.

Yes. The best English translation depends on context.

In official documents, указаны can mean:

• indicated
• listed
• shown
• specified
• stated

All of these can work here.

That is because указать has a broad official/documentary meaning: to point out, specify, indicate, state.

So this sentence is not tied to just one English verb.

Because they are the subject of the sentence.

The sentence is built like this:

• Переплата и задолженность = the things being talked about
• указаны = are indicated
• в лицевом счёте = in the personal account

So переплата and задолженность stay in the nominative case as the subject.

Only the phrase after в changes case, because that preposition requires the prepositional here.

Yes. The sentence naturally means that the personal account shows those categories or amounts.

In practice, depending on context, it may mean:

• both are displayed as fields/categories in the account
• the account contains information about overpayment and debt
• the account shows the current balance situation

It does not necessarily mean that a person literally has both at the same time in a logical sense; sometimes official language lists possible balance categories together. The exact real-world interpretation depends on the document or system.