two cups of tea是复数。 物质名词量化时,前面要加上一定的量词,才能受基数词来修饰,作主语的时候,其单复数应取决于量词,比如: a pound of butter a piece of chalk a sheet of paper a cake of soap four cakes of soap 希望我能帮助你解疑释惑。
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tea是不可数,这点影响你判断了 动词与量词保持一致,用复数 如Two cups of tea are ... Two cups of tea cost.