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Part 1 of 4
The choice between Past Simple and Present Perfect depends entirely on time markers in the sentence. If a specific completed time is stated (yesterday, last year, in 2019, two hours ago), you must use Past Simple. If the action happened at an unstated time or connects to the present, use Present Perfect.
A classic trap involves using Present Perfect with a finished time expression. Sentences like 'I have seen him yesterday' are incorrect in standard English.
Worked example
Compare: 'She visited London in 2022' (Past Simple, finished year) versus 'She has visited London three times' (Present Perfect, life experience up to now).
For the exam
1.The sentence 'They have completed the financial report yesterday' is grammatically correct.
2.The Present Perfect is used when describing personal experiences without naming a specific past date.
3.Word markers such as 'so far', 'already', and 'up to now' indicate the need for Present Perfect.
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