We . . . . . to the cinema tonight. We have a lot of work to finish. A. are going B. will be going C. were going D. are not going

The correct answer is: D. are not going.

The sentence “We have a lot of work to finish” indicates that the speaker and their companions are busy and do not have time to go to the cinema. The other options are not supported by the information in the sentence.

• Option A, “are going,” is not supported by the information in the sentence. The sentence indicates that the speaker and their companions are busy and do not have time to go to the cinema.
• Option B, “will be going,” is not supported by the information in the sentence. The sentence does not indicate that the speaker and their companions have plans to go to the cinema in the future.
• Option C, “were going,” is not supported by the information in the sentence. The sentence does not indicate that the speaker and their companions were planning to go to the cinema in the past but have since changed their plans.

Therefore, the correct answer is D. are not going.