La S significa "sujeto", y (Wh-) son las question words (palabras de pregunta: what, when, where...), que se pueden usar o no.
Aquí os dejo un enlace a un ejercicio con un buen mix: Ejercicios del presente simple, presente continuo o pasado simple
Tiempos
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Present simple
(Yo juego)
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Present continuous
(Yo estoy jugando)
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Past simple
(Yo jugué)
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Uses
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× Hechos
× Rutinas
× Cosas que no van a cambiar
× Verdades universales
× Gustos
× Llevan adverbios de frecuencia (always, often)
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× Acciones que ocurren en el momento de hablar
× Acciones que ocurren a lo largo de un periodo de tiempo.
× Planes futuros.
× c expresiones de tiempo: right now, now, at the moment.
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× Acciones que empiezan y acaban en el pasado.
× Descripciones de hechos pasados.
× Llevan palabras como: ago, yesterday, last month/week/day, etc.
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Affirmative
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S + verb
S (3rd pers. sing.) + verb – s/es
You always drink water.
He never watches TV.
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S + to be (am, are, is) + verb – ing
You are drinking water.
He is watching TV now.
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S + verb – ed
S + irregular verb
You drank water.
He watched TV yesterday.
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Negative
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S + don’t + verb
S (3rd pers. sing.) doesn’t + verb
You don’t drink water.
He doesn’t watch TV.
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S + to be (am, are, is) + not + verb – ing
You aren’t drinking water.
He isn’t watching TV.
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S + didn’t + verb
You didn’t drink water.
He didn’t watch TV.
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Interrogative
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(Wh-) + Do + S + verb ?
(Wh-) + Does + S (3rd pers. sing.) + verb ?
Do you drink water?
Yes, I do/ No, I don’t.
What does he watch?
He watches TV.
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(Wh-) + To be (am, are, is) + S + verb – ing ?
Are you drinking water?
Yes, I am/ No, I’m not.
What is he watching?
He is watching TV.
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(Wh-) Did + S + verb?
Did you drink water?
Yes, I did/ No, I didn’t.
What did he watch?
He watched TV
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