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The words am, is, are are also verbs, but they are not action words. They are the simple present tense of the verb be.
Use am with the pronoun I, and is with the pronouns he,
she and it. Use are with the pronouns you, we and they.

I am Peter. I am not Paul.
She is Miss Lee. She is a teacher.
He is my father. He is a doctor. He is not a lawyer.
You are a stranger. You are not my friend.
We are in the same class, but we are not on the same team.

Use the verb is with singular nouns and are with plural nouns.

Kenneth is a lawyer.
Rex is a clever dog.
A duck is a kind of bird.
The playground is full of people today.
My house is near the school.

Use is and are with the word there to say what you can
see and hear.

There is a fence around the school.
There are a lot of books in the library.
There are two guards at the gate.
Is there any food in the fridge?
Are there any apples left on the tree?
How much rice is there?
There are a few sharks in the bay.
There are enough candies for everyone, aren’t there?

Kaynak: Basic English Grammer Book1
belgesi-1668