Uporedili smo prihode i rashode.

• Uporedili = compared
  This is the past active participle of uporediti.
• smo = we have / we did
  It is the auxiliary verb from biti (to be) used to form the past tense.
• prihode = income / revenues
  This is the plural form used here as a direct object.
• i = and
• rashode = expenses / expenditures
  Also plural, and also a direct object.

So the structure is basically:

Uporedili smo = we compared
prihode i rashode = income and expenses

It is the past tense in Serbian, often called perfekat.

It is formed with:

• the auxiliary biti in the present tense
• plus the past participle

Here:

• smo = auxiliary
• uporedili = past participle

So:

• Uporedili smo = we compared / we have compared

In normal English, this sentence is usually translated simply as We compared income and expenses.

Both are possible, but Uporedili smo is a very natural word order in Serbian.

Serbian past tense often places the participle first and the auxiliary second:

• Uporedili smo prihode i rashode.

You can also say:

• Smo uporedili prihode i rashode — but this is generally not how Serbian normally starts a sentence, because clitics like smo usually do not stand in the very first position.
• Prihode i rashode smo uporedili. — possible, with stronger focus on prihode i rashode

A useful thing to know is that smo is a clitic, so it tends to come early in the sentence, usually in the second position.

Because it agrees with the subject we, and here the default form is masculine plural.

In Serbian past tense, the participle changes for gender and number.

For we:

• uporedili smo = if the group is masculine or mixed
• uporedile smo = if the speakers are all female

So if a mixed group or a group including at least one male is speaking, Serbian uses:

• Uporedili smo

This is one of the features English speakers often notice, because English past tense does not change for gender.

Because they are direct objects, so they are in the accusative plural.

Base forms:

• prihodi = income / revenues
• rashodi = expenses / expenditures

In the sentence, they are what was compared, so they take the accusative:

• prihode
• rashode

This pattern is typical for many masculine nouns in the plural:

• nominative plural: -i
• accusative plural: -e

So:

• prihodi → prihode
• rashodi → rashode

These are very common words in business, accounting, economics, and administration.

• prihodi = income, revenue, receipts
• rashodi = expenses, expenditures, outflows

They are slightly more formal or financial than very everyday words like:

• zarada = earnings
• troškovi = costs, expenses

So prihodi i rashodi is a very standard pair in financial language, similar to income and expenses or revenue and expenditure in English.

Both verbs relate to comparison, but they are not used in exactly the same way.

• uporediti is usually perfective
• porediti is usually imperfective

In this sentence, the speaker is talking about a completed comparison, so uporediti fits well:

• Uporedili smo prihode i rashode. = We compared income and expenses.

If you wanted to describe an ongoing, repeated, or habitual action, you would more likely use an imperfective form, such as:

• Poredili smo prihode i rashode.
• Upoređivali smo prihode i rashode.

Very roughly:

• uporedili smo = we made the comparison, completed it
• upoređivali smo / poredili smo = we were comparing / used to compare / compared repeatedly

Yes, grammatically that is possible, because Serbian perfekat can overlap with both:

• English simple past: We compared
• English present perfect: We have compared

But in most normal contexts, English would prefer:

• We compared income and expenses.

So even though the Serbian form is called perfect, you should not automatically translate it with English have + past participle.

Yes. Serbian has fairly flexible word order, though not completely free.

These are all possible, with different emphasis:

• Uporedili smo prihode i rashode.
  Neutral, natural.

• Prihode i rashode smo uporedili.
  Focuses more on income and expenses.

• Prihode smo uporedili i rashode.
  Usually less natural unless the context strongly supports it.

The basic meaning stays the same, but the focus or emphasis can shift.

Yes. In this sentence, i simply means and.

It connects the two objects:

• prihode i rashode = income and expenses

No comma is used before i here, just like English normally does not use a comma in a simple pair:

• income and expenses

You would change uporedili to uporedile:

• Uporedile smo prihode i rashode.

That is because the past participle agrees with the gender of the speakers.

So:

• Uporedili smo = we compared (masculine or mixed group)
• Uporedile smo = we compared (all-female group)

Everything else in the sentence stays the same.

A rough English-friendly guide would be:

• Uporedili ≈ oo-po-REH-dee-lee
• smo ≈ smo (with a clear sm cluster)
• prihode ≈ pree-HO-deh
• i ≈ ee
• rashode ≈ ra-SHO-deh

A few tips:

• r in Serbian is trilled or tapped
• h is always pronounced
• each vowel is pronounced clearly
• stress is not usually written, so you mostly learn it by listening

A natural rhythm is:

UPOREDILI smo PRIhode i RAShode

Even if your stress is not perfect, clear vowels and consonants will make you understandable.