书信写作的人称和时态比大作文和图表作文要复杂的很多，这些作文在时态和人称上的区别，小编做了如下汇总，希望对大家的写作有所帮助：
时态无疑是一个重点，也是一个难点。因为我们中文动词是没有时态区别的。英文的时态大概分成了三种：过去、现在、将来。
选用哪种时态取决于所描述的动作是发生在过去、现在还是将来。
为了更好的让大家体会时态的区别，我们用剑桥雅思的一个作文题目为例子。
You want to sell some of your furniture. You think a friend of yours might like to buy it from you.
Write a letter to your friend. In your letter
1. explain why you are selling.
2. describe the furniture
3. suggest a date when your friend can come and see the furniture
题目中的want to sell说明这封书信的时态应该是现在时和将来时，因为这件家具还没有卖出去。
我们用这篇范文编出一道时态练习题，大家选择一下，熟悉一下时态的区别。
Dear Jane:
As you know,we__1__to a new house soon and there are a few thins that I___2__to take with me. The new house__3__a bot smaller so i have to sell some furniture and i am wonder i you___4__?
In particular, I _5___my big dinning table. Do you remember it- the one in the living room? It___6__wooden legs and grey glass top and it’s big enough for six people. There are sic matching chairs ti go with it.
I know you___7_this furniture so I __8__let you have it at a good price. I’d rather sell it to you than a stranger.
Why don’t you come around and take another look at them on Saturday? We __9___here all day, so maybe we__10__some lunch together?
1. A. will be moving B. have moved C. moved
2. A. Will not be able B. was not be able to C. am not able
3. A. Will be B.was C. is
4. A. might be interested B. are interested C. will be interested
5. A. want to sell B. wanted to sell C. will want to sell
6. A. had B. has C. will have
7. A. like B. liked C. have liked
8. A.have B. will C.could
9. A. are B.will be C.were
10. A.can B.could C.will
