For "to be" (present tense):
* ești (informal, singular, you)
* este (formal, singular, he/she/it)
* suntem (informal, plural, we)
* sunteți (formal, plural, you)
* sunt (informal, singular, I)
* este (formal, singular, I)
* sunt (plural, they)
For "have" (present tense):
* ai (informal, singular, you)
* are (formal, singular, he/she/it)
* avem (informal, plural, we)
* aveți (formal, plural, you)
* am (informal, singular, I)
* are (formal, singular, I)
* au (plural, they)
Example:
* Tu ești student. (You are a student.)
* El este profesor. (He is a teacher.)
* Noi suntem prieteni. (We are friends.)
* Aveți o mașină nouă? (Do you have a new car?)
Important note: The choice between "ești" and "este", "suntem" and "sunteți", "am" and "are" depends on the formality of the situation and the relationship between the speaker and the listener.