> есть (то)                - нет (Russian)  /  i.e. (id est)
> is (it, there (? ? ?)) - there (it) is not
>
> https://en.wiktionary.org/wiki/%D0%BD%D0%B5%D1%82
I probably badly need to brush up my rusty Russian but I cannot agree with wiki that “нет • (net) (impersonal verb)” and “The past tense of нет (net) is не́ было (né bylo), and the future tense is не бу́дет (ne búdet)”. This word belongs to a service/official part of speech (conjunctions, particles and prepositions). Нет can be the particle or the conjunction indeed. They invented another fancy word for such particles – predicatives that probably may make you start thinking about predicates and verbs. But it is like the grammatical gender in English – it is not.

> there is (are) / there is not (are not)   -   Be (English)
>
> (оно/то) есть / (оно/то) не е(-сть) (ту(да ? ? ?))/there (? ? ?)) = нет   -  Be (Russian)
And again I believe it is just нет (no) and not a Be.