分辨一個句子中的主詞跟限定動詞
動詞的單複數決定在主詞，一個句子中只會有一個限定主詞，所以只要確實分辨一個句子中的主詞和限定動詞，就能夠清楚的解決動詞單複數的問題，但多益考試中常會在主詞跟限定動詞中間放各種介系詞片語、形容詞子句或關係連接詞來混淆考生，這些都是看題目時候可以省略掉的 。
補充：什麼是限定動詞？限定動詞是一種與限定主詞一致並顯示時態的動詞。一個句子中只會有一個限定主詞跟一個限定動詞，限定動詞也稱為主要動詞。例如：
My wife wants to go shopping. 我老婆想要逛街購物。
👉 此句中限定動詞為 wants，因為主詞是單數 My wife，所以動詞用單數型態 wants，此句非限定動詞是 to go。
I want a job that can help me grow. 我想要一份能幫助我成長的工作。
👉 此句中限定動詞為 want，限定主詞是 I，help是形容詞子句 that can help me grow 中的動詞，不是這個句子的限定動詞。
The man sitting next to me looks familiar. 坐在我旁邊的人很眼熟。
👉 此句中限定動詞為 look，sitting next to me 是分詞構句，sitting 不是這個句子的限定動詞。
I am surprised to hear the news. 我很驚訝聽到這個消息。
👉 此句中限定動詞為 am，不定詞 to hear 扮演副詞角色放在 surprised 後面。
I saw him going out with his ex. 我看到他跟前任出去約會。
👉 此句中限定動詞為 saw，go out 是非限定動詞。
The marketing proposal regarding tapping into the new overseas market is unanimously approved.
關於開拓海外新市場的行銷方案獲得一致通過。
👉 拿掉由介系詞 regarding 所引導出來的片語:「 regarding tapping into the new overseas market」之後，主詞 the marketing proposal 是單數，所以動詞用單數 is。
The discrepancy between demand and supply for the workforce and affordable housing is enormous at all times.
勞動力和可負擔住房供需之間的差異在任何時候都是巨大的。
👉 拿掉介系詞片語「between demand and the supply for the workforce and affordable housing」之後，主詞 the discrepancy 是不可數名詞，所以動詞用單數 is。
The discounts available on the website are only applicable to students and valid for a limited period of time.
網站上提供的折扣僅適用於學生，並且在有限的時間內有效。
👉 拿掉省略 (that are) 的形容詞子句「(that are) available on the website」之後，主詞 the discounts 是複數，所以動詞用複數 are。
Most of the job applicants who are suitable for the managerial position have experience working at an overseas branch.
大多數適合管理職位的求職者都有在海外分支機構工作的經驗。
👉 拿掉形容詞子句「who are suitable for the managerial position」之後，主詞 Most of the job applicants 是複數，所以動詞用複數 have。
多益例題：Furniture that was stored at the storage room ____ to the conference hall for the upcoming annual conference.
(A) have relocated
(B) has been relocated
(C) has relocated
(D) relocated
此題選項(B) has been relocated 是正確答案，拿掉形容詞子句 that was stored at the storage room 之後，主詞 furniture 是不可數名詞，所以動詞要用單數型態。
翻譯：原先存放在儲藏室的家俱已搬遷到會議廳，以備即將舉行的年會。 |
多益例題： The regulations listed on the first page of the employee handbook ____ the code of conduct employees are expected to adhere to.
(A) describing
(B) is describing
(C) describes
(D) describe
此題選項(D) describe 是正確答案，拿掉省略 (that is) 的形容詞子句: (that is) listed on the first page of the employee handbook 之後 ，主詞 The regulations 是複數可數名詞，所以動詞要用複數型態。
翻譯：員工手冊首頁上列出的規定描述了員工應遵守的行為準則。 |
多益例題：Details regarding the upcoming seminar ____ to all attendees.
(A) e-mail
(B) e-mails
(C) was emailed
(D) were emailed
此題選項(D) were emailed 是正確答案，拿掉片語 details regarding the upcoming seminar 之後 ，主詞 Details 是複數可數名詞，所以動詞要用複數型態，此外，details (細節) 無法主動 email 給人，所以要用被動用法 were emailed。
翻譯：關於即將到來研討會的細節會寄電子郵件給所有參加的人。 |
▶️ 動名詞或是不定詞當主詞時候，動詞視為單數
Making regular donations to local charities provides tax advantages.
定期捐款給當地慈善機構可提供稅收優惠。
Outsourcing manufacturing to overseas companies allows companies to save on operational costs and take advantage of lower labor and production costs overseas.
將製造外包給海外公司可以讓公司節省營運成本並利用海外較低的勞動力和生產成本。
To host a clearance sale is a common way for a retailer to sell off stock that is out of season.
舉辦清倉大甩賣是零售商出售過季庫存的常用方式。
▶️ A, along with B (A就是B) + 主詞 A 對應的動詞
California, along with Florida and Hawaii, is among the most popular US tourist destinations.
加利福尼亞、佛羅里達和夏威夷名列人們最常光顧的美國旅遊勝地。
跟「對等連接詞」相關的主詞動詞一致性規則如下：
▶️ Both A and B (A和B兩者都) + 複數動詞
Both Helen and her boss agree to give each worker 20 days off a year.
海倫和她的老闆都同意給每位工人每年 20 天的假期。
Both the cafeteria and the library have internet access.
自助餐廳和圖書館都可以上網。
I went to both the bakery and the butcher shop.
我去了麵包店和肉店。
▶️ Either A or B (不是A就是B) + 主詞 B 對應的動詞
Either my uncle or my grandparents are coming.
不是我叔叔就是我祖父母來了。
Either the cafeteria or the library has internet access.
自助餐廳或圖書館都可以上網。
We will meet up on either Monday or Tuesday.
我們將在週一或週二見面。
▶️ Neither A nor B (A, B兩者都不是) + 主詞 B 對應的動詞
Neither the swimming pool nor the gym is open on Sundays.
週日游泳池和健身房都不開放。
Neither the bread nor cakes are ready yet.
麵包和蛋糕都還沒有好。
▶️ Not only A but also B… (不只是A...還有B… ) = B as well as A + 主詞 B 對應的動詞
Not only Ken's parents but also Ken likes to swim on weekends. = Ken, as well as his parents, likes to swim on weekends.
不只是 Ken 的父母，Ken 也喜歡在週末游泳。
The scheme is designed to strengthen domestic demand as well as create more job opportunities.
該計劃旨在加強國內需求並創造更多就業機會。
The inspectors as well as I were surprised at the horrible scene at that time.
檢查人員和我都對當時可怕的場面感到驚訝。
多益例題：The lawyer, along with his legal assistants, _____ a special report for the hearing.
(A) are working on
(B) working on
(C) have been working on
(D) is working on
此題選項(D) is working on 是正確答案，根據規則 A, along with B (A就是B) + 主詞 A 對應的動詞，此題動詞要跟對應主詞 The lawyer，所以答案選單數動詞 is working on。
翻譯：律師和他的法律助理一起為聽證會寫了一份特別報告。 |
多益例題：Neither the secretary nor the receptionist ____ the phone number of the accountant.
(A) know
(B) is known
(C) are known
(D) knows
此題答案為 (D) knows，Either A or B / Neither A nor B 後面動詞的單複數決定在 B 是單數還是複數
翻譯：秘書和接待員都不知道會計的電話號碼。 |