Ответ:

  1. She speaks French very well.
  2. I’m taking my umbrella because it is raining.
  3. I hate hot milk.
  4. Do you understand this rule now?
  5. I like tea.
  6. He speaks three languages.
  7. I’m so dirty. I need a bath now.
  8. He has a flat in the center.
  9. Peter is in the kitchen. He is cooking breakfast for the family.
  10. —Where is she? —She is having her English lesson.

Глаголы состояния hate, understand, like, need, have обычно употребляются в Present Simple. Действия, происходящие сейчас, употребляются в Present Continuous.