1.They are ladies.
2. They are gentlemen.
3. They are honest partners.
4. They are good translators.
5. They are accountants.
6. These are mice.
7. These are butterflies
8. They are fishermen.
9. They are Portuguese.
10. These are swine.
11. These are good offers.
12. There are ships in the sea.
13. There are sheep on the meadows.
14. There are Vietnamese in our groups.
15 These are good dictionaries.
16. We are teenagers.
17. Those men are Germans.
18. We are experts on business.
19. There are mice in the kitchen.
20. These women are Chinese.
это мой вариант сочинения