这里的主语是“ABC corporation”，它是单数的，动词也应该是单数的 has，不是复数的 have，因此犯了动词与主语不对应的错误。
既然这是个常见的错误，我们便要特别留意，并且记住下面这些指导原则：
●动词和主语在人称和数目上要一致，如：
① I am a writer.
② Helen is an editor.
③ They have a good future.
④ Dr Chen teaches us English.
⑤ Some old houses were burnt to the ground.
⑥ A deserted hut has already been demolished.
●两个或两个以上的单数主语由连接词“and”贯串起来时，便成了复数，动词也要复数，如：
⑦ David and Jason are colleagues.
⑧The driver and the passenger were involved in a quarrel.
●两个主语由“with”或“as well as ”等连接时，动词要和第一个主语的人称及数目呼应，如：
⑨ A woman with her puppies is walking along the lake.
⑩ The monitor as well as the other students has been scolded.
●两个主语由“either……or”或“neither……nor”连接时，动词要和第二个主语的人称及数目呼应，如：
11. Either you or your friend is wrong.
12. Neither John nor his classmates have said it.
●集合名词(collective noun)当整体看待时，动词是单数，如：
13. The steering committee is made up of five members.
14. The jury has made its final decision.
有时可以个别看待集合名词里的成员，这时这些成员合起来便变成复数，动词也是复数了，如：
15. The committee have met once and they will meet again next month.
16. Despite hours of deliberations, the jury were still divided in their opinions.
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