虚拟语气用来表达不可能或难以实现的愿望，与事实相反的假设，通常分为基本的三种形式。

1. 与现在事实相反的虚拟：
If + did / were + ..., ... would/ should/ could/ might  + do （动词原形）
If I were you, I would go abroad at once.   (I am not you.)
If he knew it now, he could help me.   (He doesn't know it now.)

2. 与过去事实相反的虚拟：
If + had done + ..., ... would (might) have done ...
If I had known your telephone number yesterday, I would have phoned you.  (I didn't know your telephone number.)
If you had come here a little earlier just now, you might have met her.  (You didn't come here earlier.)

3. 与将来事实相反的虚拟：
(1) If + should + v., ... would + v.   （可能性很小）（译作“万一”）
If it should rain tomorrow, you could stay at home.
If I should fail, what should Ido?

(2) If + did / were to + v ..., would + v.  （完全不可能）
If the sun were to rise in the west, I would lend you the money.
If you finished it in 3 minutes, I would give you my car.

4. 特殊重点

［简单联想记忆］：
● 下列动词后的“宾语从句”中需要用虚拟形式，即should + 动词原形，shoud在美国英语中要省略（TOEFL语法考点）。此类常见的动词有：order, ask, decide, demand, require, recommend, suggest（建议）, insist（坚决要求）, advise, etc.
He suggested that we (should) help them with English.
The teacher ordered that the homework (should) be finished within half an hour.

● 下列名词后的同位语从句中要用“should + 动词原形”（should可省去）的虚拟。此类常见的名词有：suggestion, order, request, demand, importance, proposal.
He made a suggestion that we (should) have a fancy dress party.
I think it is a thing of importance that it (should) be done soon.

● It is / was important / necessary / natural / essential / advisable / strange / surprising, ect. + that +主语+ should + v.
It is strange that you should say such a thing.
It was important that you should tell me all the information.

● wish后的宾语从句中，as if 后的状语从句中，须用下列的虚拟形式：
主 + wish+ (that) + 主 + did / were（指现在）
                                      had done（指过去）
                                      would+ v.（指将来）
I wish that I met my uncle now.
I wish I had met my uncle yesterday.
I wish I could meet my uncle tomorrow.

● It is (high) time that ... + did / were ...
It is time that you went to bed.

● would rather that ... + did / were ...
I would rather that you were not here now.

● would sooner that ... + did / were ...
I would sooner that you got up earlier.
I would sooner that you were not my brother.