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どうぞ Please. いただきます。 I will receive. (Used before eating or drinking.) けっこうです。 No, thank you. ごちそうさま（でした）。 Thank you for the meal (tea, etc.). (Used after eating or drinking.) えいご the English language ひま free time せんせい teacher おかね money しょくだい homework いぬ dog でんわ telephone しけん test ねこ cat わかります（わかる） to understand います（いる） there is; there are. (Used for animate objects such as people and animals.) かかります（かかる） to take; to cost あります（ある） to have; there is; there are. (Used for inanimate objects such as books, test, shoes.)