"I am holding the bill."
Translation:계산서는 제가 들고 있어요.
I am holding the bill
• Usual translation 계정서를[Obj] 제가[Subj] 들고 있어요[Verb]
• Common practice: if the roles of Object and Subject are obvious in the sentence, the marker(s) can be omitted.
In this example, because 가, the Subject marker is kept. It is clear that 계정서 (the bill) has to be the Object. The object marker 를 is therefore dropped.
계정서(를) 제가 들고 있어요 ->
계정서 제가 들고 있어요
• A topic tag is independently added to the sentence to select a future theme for discussion. This theme can be the Subject, the Object or even (though rarely) the Verb.
In this case, 계정서 is selected. Hence,
계정서는 제가 들고 있어요.
Think of this as:
I am holding the #bill.<h1>bill opens up a discussion on the bill.</h1>