계좌는

계좌는

"계좌는" means "account is" or "as for the account" in English.

Here, "계좌는" is used as the topic to inquire about the location or procedure of creating a bank account.

계좌는 어디에 만들어야 하나요?

Where should I create an account?

In this sentence, "계좌는" stresses the subject of the sentence, referring to the mentioned account with emphasis on its current state.

이 계좌는 잔고가 부족합니다.

This account has insufficient balance.

Here, "계좌는" is used as the topic to express a general opinion related to the safeguarding of bank accounts.

계좌는 보호되어야 한다고 생각합니다.

I think accounts should be protected.