会计学一般现在时(TheSimplePresentTense)1.表示现在的状态：e.g.He’stwelve.She’satwork.2.表经常或习惯性的动作(dòngzuò)：e.g.Igetupat6:00everyday.HereadsEnglisheverymorning.3.表主语具备的性格和能力等：e.g.Shelikesnoodles.TheyspeakFrench.4.普遍真理和自然规律：e.g.Twoplusfourissix.Themoongoesaroundtheearth.主要通过谓语动词(dòngcí)的变化和用时间词语来表示，其中最主要的是谓语动词(dòngcí)的变化。一般现在时动词(dòngcí)变化的规则是：当主语为非第三人称单数，谓语动词(dòngcí)用原型。当主语为第三人称单数，谓语动词(dòngcí)用第三人称单数形式。e.g.1.Weoftengetupearlyinthemorning.2.Heoftengetsupearlyinthemorning.1.he,she,it2.可数名词单数eg.mybrother3.不可数名词eg.water,oil4.专有名词Tom，TheGreatWall5.不定(bùdìng)代词someone,somebody,nobody,everything,something6.指示代词this,that用一句话概括(gàikuò)：“非你、非我、非复数”如he,she,it,myfather,mymother,mysister,ourEnglishteacher,Tom,Mike,LiuJia,China,mybook,etc.1、一般(yībān)动词，在词尾加s;如：work--live--play--sing--eg:She______(live)inNingbo.她住在宁波。2.以,-s,-x,-sh,-ch结尾(jiéwěi)的加-es。读作/iz/如：eg:Mymother_______(wash)thecoat.我母亲洗了大衣。3.以辅音字母加y结尾的，变y为i，再加-es。注意一定是辅音字母加y才变，若是元音(yuányīn)字母加y，则直接加-s。如：fly→try→fry→copy→buy→enjoy→play→say→pay→4.以辅音字母+o结尾(jiéwěi)的词，一般情况是在词尾加es,读作[z]写出下列(xiàliè)动词的三单形式go____catch___brush___wash___do____like_____have____watch___drink___fly____say____learn_____eat____read____sing____buy_____study___stay____make____look___pass___carry____come___teach_______buy__________1.be动词的一般现在时的句式(jùshì)：肯定句：主语+be+表语(n.,adj.等)e.g.Heisaworker.Youarethirteen.Theyareintheclassroom.否定句：主语+be+not+表语e.g.Heisnotaworker.Youaren’tthirteen.Theyaren’tintheclassroom.一般疑问句：Be+主语+表语?e.g.Isheaworker?Yes,heis./No,heisn’t.Areyouthirteen?Aretheyintheclassroom?Yes,theyare.No,theyaren’t.特殊疑问句：疑问词+be+主语?e.g.Whatishe?Whatcolouristhatbird?Howoldareyou?Wherearethey?2.实义动词的一般(yībān)现在时句式：肯定句：主语（I/We/You/They）+实义动词+其他e.g.IstayathomeonSaturdays.Theyhavesportseveryday.主语（He/She/It）+实义动词三单现形式+其他e.g.HestaysathomeonSaturdays.Lucyhassportseveryday.否定句：主语（I/We/You/They）+do+not+动词原形+其他e.g.Idon’tstayathomeonSaturdays.Theydon’thavesportseveryday.主语（He/She/It）+does+not+动词原形+其他e.g