1. The last time we saw her was on Christmas Day
=> We have not seen her since Christmas Day.
2. I haven't eaten this kind of food before
=> This is the first time I have eaten this kind of food.
3. It started raining an hour ago
=> It has rained for an hour.
4. We haven't visited my grandparents for two months
=> The last time we visited my grandparents was two months ago.
5. I have studied English for three years
=> I began studying English three years ago.
6. My brother hasn't seen his best friend for nearly five years
=> It's nearly five years since my brother last saw his best friend.
7. When did you start learning English ?
=> How long have you learnt English?
8. Jane is as tall as her older sister
=> Jane is the same height as her older sister.
9. These houses are not as large as those houses
=> Those houses are larger than these houses.
10. Your backpack is not the same as mine
=> My backpack different from yours.
11. Ba began collecting stamps three years ago
=> Ba has collected stamps for three years.
12. We started living here twenty years ago
=> We have lived here for twenty years.
13. It's five years since I last saw Nam
=> I haven't seen Nam for five years.
14. The last time she visited us was four months ago
=> She hasn't visited us for four months.
15. I know Susan, I first met her in 2006
=> I have known Susan since 2006.
16. Minh has a digital camera. He bough it in 2001
=> Minh has had a digital camera since 2001.
17. Mai plays the piano. She started when she was ten years old
=> Mai has played the piano since she was ten years old.
18. Barbara is in Ha Noi now. She arrived there five months ago
=> Barbara has arrived Ha Noi for five months.
19. They started living here last month
=> They have lived here since last month.
20. My shoes are different from yours
=> My shoes are not the same as yours.