New2grammarI understand explaining tenses is not the easiest thing in the world. While I appreciate your attempt, it's basically the definitions of the tenses. If you don't mind, could youprovide an example where one is better than the other so I will get an idea when to use which? Please stick to the same words/expression but in a different scenario/setting. I completely understand if it's not possible. Thanks, anyway.
Tense is a form assumed by a verb to show the time in which an event occurs and the degree of completeness of such event
at the time of its occurrence. To decide on which tense is more suitable will depend on a given situation.
In a situation where you are required to compare tourist arrivals in a previous period with those of the present period which ends
beyond your time of presentation and you will have to rely on estimates, you will use the earlier sentence to account
for the
unfavourable variance.
In another situation where you are required to compare tourist arrivals in a previous period with those of the present period
which has ended beyond your time of presentation and you have the actual figures, you will use the later sentence to
account for the unfavourable variance.