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Has para = She, He, it
(solo en presente)
lo del verbo to be => http://www.aprenderinglesfacil.es/2008/03/verbo-to-be-ser-o-estar.html
She o He se ponen con HAS, las demás HAVE ; Significa "tener".
I HAVE
You HAVE
He / She HAS
We HAVE
You HAVE (es igual tú que vosotros)
They HAVE
El verbo TO BE significa "ser o estar" y es distinta la primeray tercera persona:
I AM
You ARE
He / She IS
We ARE
You ARE (se dice igual TÚ que VOSOTROS)
They ARE
Espero que te sirva, ¡ suerte !