We neither have tea nor coffee. Parts of the sentence Subject . The subject indicates who or what is doing the action expressed in the verb. The President held a speech. Twelve General Managers of different German companies attended the meeting.
Verbs mostly express an action, but can also express a state.
William repaired my computer last week. I believe in God. Direct object . The direct object is the person or thing that is affected by the action of the verb. I borrowed some money .