Если по примеру, как здесь, то - They are cows.
Но я бы лучше ответила по другой конструкции, так как корова будет третье лицо в английском. - It's a cows.
<span>Программу новости смотрят миллионы людей каждый день.Мона Лиза была написана Леонардо да Винчи.Новый кинотеатр будет построен в следующем году.О новых поп-группах очень много говорят среди подростков.Первое стихотворение Александра Пушкина было написано, когда ему было четырнадцать лет.Письма будут отправлены завтра.Перевод был закончен два часа назад.Лондон посещают сотни туристов каждый год.</span>Ужин будет готов через час.
<span>The news programme is watched by millions of people every day.
The Mona Liza was painted by Leonardo da Vinchi.
The new cinema will be built next year.
New pop groups are much spoken about among teenagers.
Alexander Pushkin’s first poem was written when he was fourteen.
The letters will be sent by post tomorrow.
The translation was finished two hours ago.
London is visited by hundreds of tourists every year.
The dinner will be ready in an hour (через час).
</span>
(Как мы относимся к нашим родителям)\
My parents are very important to me. They play a major role in the life of a person. If they were not for me too. (Мне очень важны мои родители.Они играют главную роль в жизни человека.Если бы их не было то и меня тоже.)
1 Was she told the story by them? 2. What must be done about this by us? 3. What questions were asked by them?4. Have the curtains been changed by anyone yet? 5. Where was the car parked by them? 6. Will he be told about the accident by anyone? 7. Has that blackboard been dusted by anyone yet? 8. Who is my room being cleaned by?
<span>1. Mr Smith: </span>Mr Smrnov, I'd Like to introduce you to Professor Lewis.
<span>Professor Lewis, this is our guest from Russia.</span>
2. Mr. Smirnov: How do you do, professor?
3. Professor Lewis: <span>How do you do, Mr. Smirnov?</span>