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The Spanish copulas are ser and estar.The latter developed as follows: stare → *estare → estar. The copula ser developed from two Latin verbs. Thus its inflectional paradigm is a combination: most of it derives from svm (to be) but the present subjunctive appears to come from sedeo (to sit) via the Old Spanish verb seer.
The progressive aspects (also called "continuous tenses") are formed by using the appropriate tense of estar + present participle (gerundio), and the perfect constructions are formed by using the appropriate tense of haber + past participle (participio). When the past participle is used in this way, it invariably ends with -o.
The differences between ser and estar are considered one of the most difficult concepts for non-native speakers. Both ser and estar translate into English as "to be", but they have different uses, depending on whether they are used with nouns, with adjectives, with past participles (more precisely, passive participles), or to express location.
The verbs ser (to be) and ir (to go) both exhibit irregularities in the present, imperfect and preterite forms (note that these two verbs have the same preterite fui). Together with ver (to see) and prever (to foresee), they are the only four verbs with irregular imperfect indicative.
The present progressive is formed by first conjugating the verb estar or seguir, depending on context, to agree with the subject, and then attaching a gerund of the verb that follows. The past (imperfect) progressive simply requires the estar or seguir to be conjugated, depending on context, in imperfect, with respect to the subject.
The "essence" form (Portuguese and Spanish ser and Catalan ser and ésser) is derived in whole or in part from the Latin sum (the Latin copula), while the "state" form (estar in all three languages) is derived from the Latin stāre ("to stand").
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The future indicative tense does not derive from the Latin form (which tended to be confounded with the preterite due to sound changes in Vulgar Latin), but rather from an infinitive + habeō periphrasis, later reanalysed as a simple tense. Formally identical to the future perfect indicative, the two paradigms merged in Vulgar Latin.