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Etre (French -> English)
Avoir (French -> English)
Etre (English -> French)
Avoir (English -> French)
100

Je suis 

I am 

100

J'ai

I have

100

I am

Je suis

100

I have

J'ai

200

Tu es

You are

200

Tu as 

You have

200
You are 

Tu as

200

You have

Tu as

300

Il/elle/on est

He/she/we are

300

Il/elle/on a

He/she/we have

300

He/she/we are

Il/elle/on est

300

He/she/we have

Il/elle/on a

400

Nous sommes

We are

400

Nous avons

We have

400

We are (x2)

Nous sommes

400

We have

Nous avons

500

Vous etes

You (guys) are

500

Vous avez

You (guys) have

500

You (guys) are

Vous etes

500

You (guys) have

Vous avez