The document discusses the present perfect tense in English. It describes how the present perfect tense is used to talk about actions that started in the past but have relevance to the present. It provides examples of positive and negative statements and questions in the present perfect tense using the verbs "to finish" and "to eat." It also discusses time words that are commonly used with the present perfect tense such as "already," "ever," "for," "just," "since," and "yet."