D
We all know that students don't have much money to buy expensive presents. 36. Here are some ideas for you.
37. On your father's birthday or mother's birthday,you can sing a song or write a letter to your dad or mum,and you can also draw a picture or cook a big dinner for them.
To your teacher. You can give a beautiful card to your teacher on the teacher's birthday. On the card,you can write down a few words of thanks and the favourite thing you learned in the teacher's class this year. 38.
To your friend or your classmate. When your friend or classmate celebrates his or her birthday,you can make a nice toy for him or her by hand. 39. If he or she likes sports,you can just play sports with him or her.
I hope these ideas can help you. 40.
根据材料内容,从下面五个选项中选出能填入文中空缺处的最佳选项,使文章意思通顺、内容完整。
A. Just have a try!
B. To your parents.
C. I'm sure the card will make him or her feel very happy.
D. If he or she likes movies,you can see a movie with him or her at home.
E. So what should you do if the birthdays of your parents,teachers,friends or classmates are coming?

36.E；37.B；38.C；39.D；40.A

36. 前文指出学生没有太多钱买昂贵礼物，后文给出相关建议，E选项提出“那么当你的父母、老师、朋友或同学的生日到来时，你该怎么办呢？”的问题，起到承上启下的作用，契合语境。
37. 后文内容围绕给父母过生日的方式展开，B选项“To your parents.”可以引出该部分内容，逻辑连贯。
38. 前文提到给老师送写有感谢话语和课堂收获的卡片，C选项“我相信这张卡片会让他/她感到非常开心”承接上文，符合情境。
39. 后文介绍如果对方喜欢运动就一起做运动，D选项说明如果对方喜欢电影可以一起在家看电影，与后文句式一致，是并列的不同爱好的应对方式，符合语境。
40. 前文表示希望这些想法能有所帮助，A选项“Just have a try!”起到鼓励尝试的收尾作用，合适。