| A | B |
|---|
| yo soy | I am |
| tú eres | you are (familiar/informal - singular) |
| usted es | you are (formal-singular) |
| él es | he is |
| ella es | she is |
| nosotros somos | we are (masculine/mixed group) |
| nosotras somos | we are (feminine) |
| vosotros sois | you all are (familiar plural - Spain masculine/mixed group) |
| vosotras sois | you all are (familiar plural - Spain feminine) |
| ustedes son | you are (plural) |
| ellos son | they are (masculine/mixed group) |
| ellas son | they are (feminine) |
