У виписці з рахунку є списання коштів.

Because the preposition у / в often means in and requires the locative case when talking about location.

• виписка = statement, extract
• Locative singular: у виписці = in the statement

This is a very common pattern:

• у банку = in the bank
• у документі = in the document
• у виписці = in the statement

So У виписці з рахунку... literally starts as In the account statement...

Because з means from / of, and here it forms the expression виписка з рахунку, which means a statement from an account or more naturally an account statement.

The noun рахунок changes after з into the genitive case:

• nominative: рахунок
• genitive: рахунку

So:

• виписка з рахунку = statement from the account / account statement

This structure is very common in Ukrainian:

• чашка чаю = a cup of tea
• сторінка книги = a page of a book
• виписка з рахунку = a statement from an account

Є means there is / there are / exists here.

So:

• У виписці з рахунку є списання коштів. = There is a withdrawal/debit of funds in the account statement.

In Ukrainian, the verb бути (to be) in the present tense is often omitted in simple sentences, but є is commonly used when you want to clearly express there is / there are or emphasize existence/presence.

Compare:

• У виписці є помилка. = There is a mistake in the statement.
• У виписці помилка. = also possible in some contexts, but less explicitly existential

So є is natural here and helps make the sentence sound like the statement contains / shows ...

Списання is a verbal noun, formed from the verb списати / списувати.

It means something like:

• deduction
• write-off
• withdrawal
• debit

Many Ukrainian verbal nouns ending in -ння or -ття are neuter nouns.

For example:

• читати → читання = reading
• завдання = task
• списати → списання = debiting / deduction / write-off

Because it is a noun, it behaves grammatically like one. In this sentence it is in the nominative singular because it is the thing that exists in the statement:

• є що? → списання коштів

Because списання usually takes what is being deducted or written off in the genitive case.

So:

• списання коштів = deduction / withdrawal of funds

The word кошти is a plural-only noun in many contexts, meaning funds / money. Its genitive plural form is коштів.

This is similar to how English uses of:

• withdrawal of funds
• debit of funds

In Ukrainian, that of relationship is often shown just by the genitive case:

• списання коштів
• переказ грошей = transfer of money
• повернення боргу = return of a debt

Both can refer to money, but кошти is usually more formal and is especially common in financial, banking, legal, and administrative language.

So in a bank-related sentence, коштів sounds very natural.

Compare:

• гроші = money, everyday word
• кошти = funds, more formal/official

That is why a banking sentence like this prefers:

• списання коштів

rather than the more everyday-sounding:

• списання грошей

Both can be understandable, but коштів fits the register better.

Yes, grammatically it is the thing being said to exist, so it functions like the subject of the existential sentence.

Structure:

• У виписці з рахунку = adverbial phrase of location
• є = there is
• списання коштів = the thing that is there

So literally:

• In the account statement there is a debit of funds.

This is a very common Ukrainian sentence pattern:

• У кімнаті є стіл. = There is a table in the room.
• У тексті є помилка. = There is a mistake in the text.
• У виписці з рахунку є списання коштів. = There is a debit/withdrawal of funds in the account statement.

Yes. Ukrainian word order is flexible, although different orders can shift emphasis.

The given sentence:

• У виписці з рахунку є списання коштів.

is neutral and natural.

Other possible orders include:

• Списання коштів є у виписці з рахунку.
• Є списання коштів у виписці з рахунку.

But these may sound more marked or place different emphasis on the information.

As a learner, the safest choice is the original order:

• location first → what exists second

That pattern is especially common with є.

There is no difference in meaning here. У and в are variants of the same preposition, and Ukrainian often chooses between them for ease of pronunciation and smoother sound.

So these mean the same thing:

• У виписці з рахунку...
• В виписці з рахунку...

However, у виписці sounds smoother because it avoids a cluster of consonants at the start.

This alternation is very common:

• у банку / в банку
• у місті / в місті

Usually, the choice is phonetic, not grammatical.

Yes, it is a very common banking expression meaning bank statement or account statement.

Literally, it is:

• виписка = extract, statement
• з рахунку = from the account

Together:

• виписка з рахунку = account statement / bank statement

In real usage, Ukrainians may also say:

• банківська виписка = bank statement
• виписка по рахунку = statement on the account, also used in practice, especially in business/banking contexts

But виписка з рахунку is clear and standard.

Yes. In financial contexts, списання can cover several related ideas depending on context:

• withdrawal
• debit
• deduction
• write-off
• charge

For example, if money is taken from an account because of a payment, fee, or automatic transaction, Ukrainian may describe that as списання.

That is why the most natural English translation can vary depending on context:

• There is a debit in the statement.
• The statement shows a withdrawal of funds.
• There is a charge/deduction in the account statement.

So the exact English wording depends on the banking situation, even though the Ukrainian is the same.

Yes, but the meaning shifts slightly.

• У виписці з рахунку є списання коштів. = There is a debit/withdrawal in the statement.

• Виписка з рахунку містить списання коштів. = The account statement contains a debit/withdrawal of funds.

Both are grammatical, but the first is a very natural there is structure, while the second treats the statement more explicitly as the subject and sounds a bit more formal or written.

It is in the nominative, not the accusative.

That may feel surprising to an English speaker, because English does not show cases clearly here. But with є in the sense of there is / there are, the thing that exists is normally in the nominative:

• є помилка = there is a mistake
• є проблема = there is a problem
• є списання коштів = there is a withdrawal/debit of funds

Inside that noun phrase, коштів is genitive because it depends on списання.

So the phrase contains two case relationships at once:

• списання = nominative
• коштів = genitive

You can tell from both the preposition and the relationship between the nouns.

1. з рахунку

   • The preposition з requires the genitive here.
   • So рахунок becomes рахунку.

2. списання коштів

   • No preposition appears, but коштів depends on the noun списання and expresses of funds.
   • That dependency is also shown by the genitive.

So both are genitive, but for slightly different reasons:

• з рахунку → genitive because of the preposition
• коштів → genitive because it means of funds

This is very common in Ukrainian, where one sentence can contain several different case triggers at the same time.