Which tense is primarily used when describing goals identified in an academic report?
答案解析
**Core concept**: Grammar - tense usage in formal reports.
**Analysis**: Academic reports typically use present simple (B) to state established facts and objectives.
- **A** describes completed past actions.
- **C** indicates ongoing future actions.
- **D** emphasizes recent ongoing activities.
**Key point**: Present simple conveys general truths in scholarly writing.
正确答案：B