She is looking after the children. 意為“她正在照料孩子。”本句中，is是助動(dòng)詞，跟動(dòng)詞look的現(xiàn)在分詞構(gòu)成進(jìn)行時(shí)態(tài)，所以is前后兩部分不能互換。不可說：*Looking after the children is she. 又如：

His hobby is collecting stamps. 他的業(yè)余愛好是集郵。

→Collecting stamps is his hobby.

He is collecting stamps. 他正在集郵。

不可說：* Collecting stamps is he.

His ambition is working as a lawyer. 他的抱負(fù)是當(dāng)律師。

→Working as a lawyer is his ambition.

He is working as a lawyer. 他正在以律師的身份工作著。

不可說：*Working as a lawyer is he.

【規(guī)律】A代表“主語”，B代表“動(dòng)詞-ing形式”：

“主系表結(jié)構(gòu)”：A is B. 可以說：B is A. （is意為“是”）

“進(jìn)行時(shí)態(tài)”：A is B. 不可以說：B is A. （is doing意為“正在做”）

請(qǐng)區(qū)別以下例句中，哪些是動(dòng)名詞作表語的例句，哪些是進(jìn)行時(shí)態(tài)的例句。

His hobby is collecting stamps. 他的業(yè)余愛好是集郵。

His ambition is working as a lawyer. 他的抱負(fù)是當(dāng)律師。

The only way to cure your disease is going to bed. 治療你的病的唯一辦法是上床睡覺。

Her job is keeping the offices clean. 她的工作是給辦公室保潔。

Her work is teaching children music. 她的工作是教孩子音樂。

His only wish is finding a job in an office. 他唯一的愿望就是找一份辦公室的工作。

The ant queen’s full-time job is laying eggs. 蟻后的專職工作是產(chǎn)卵。

The boy’s interest is playing games online. 這個(gè)男孩的興趣就是玩網(wǎng)上游戲。

My favourite sport is playing tennis. 我最喜歡的運(yùn)動(dòng)是打網(wǎng)球。

Her first delight was going to the Tower. 她第一個(gè)想做的事情是參觀倫敦塔。

The scientist is doing experiments no one has so far attempted. 科學(xué)家正在作一項(xiàng)迄今為止沒人做過的實(shí)驗(yàn)。

According to these figures, our company is doing well. 從這些數(shù)字來看，我們的公司經(jīng)營(yíng)得不錯(cuò)。

The teacher is reading Tom’s English paper. 老師正在審閱湯姆的英語答卷。

He always makes careful notes while he is reading. 當(dāng)他閱讀時(shí)，他總是仔細(xì)作筆記。

The witness was telling about the whole accident. 目擊者正在講述整個(gè)事故的過程。

He is working in his photographic studio. 他正在攝影室工作。

The sculptor is working on a sculpture of Venus.  那個(gè)雕刻家正在雕一個(gè)維納斯雕像。

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