The fundamentals of English grammar The verb to be- быть , есть , находиться .
The verb to be
TO BE

TO BE

am

am

is

is

are

are

I

He

She

It

You

We

They
 You are my friend.  We are happy at school.  They are from Moscow.  He is a clever boy.  She is a kind girl.  It is a funny cat.  I am a pupil of the 5-th form.
GENERAL QUESTIO NS WITH TO BE ОБЩИЕ ВОПРОСЫ С ГЛАГОЛОМ TO BE
YOU ARE MY FRIEND.

WE ARE HAPPY AT SCHOOL.

THEY ARE FROM MOSCOW.

He is a clever boy.

She is a kind girl

.

It is a funny cat

.

I am a pupil of the

5-th form.
 Are you my friend? Yes, I am./ No, I am not.  Are we happy at school? Yes, we are./ No, we are not.  Are they from Moscow? Yes, they are./ No, they are not.  Is he a clever boy? Yes, he is./ No, he is not.  Is she a kind girl? Yes, she is./ No, she is not.  Is it a funny cat? Yes, it is./ No, it is not.  Am I a pupil of the 5-th form? are are is is am am Yes, I am./ No, I am not.
NEGATIVE SENTENCES WITH TO BE О Т Р И Ц А Т Е Л Ь Н Ы Е П Р Е Д Л О Ж Е Н И Я С Г Л А Г О Л О М TO BE 
YOU ARE NOT

(AREN’T) MY FRIEND.

WE ARE NOT

(AREN’T) HAPPY AT

SCHOOL.

He is not (isn’t) a clever

boy.

She is not (isn’t) a kind

girl.

I am not (I’m not)

a pupil of the 5-th

form.
You We They You We They He She It He She It I I are are am am is is not not not aren’t isn’t I’m not