English, Simple Present and Present Continuous

English

continuous        |  simple
I..........are      |     do
You......are     |     do
We...... are     |     do
They....are     |     do

He....is               |      does
She...is               |      does
It......is              |      does

Present Continious

Se utiliza para acciones que se están ejecutando

Affirtative:  Subject + Verb TO BE (is/am/are) + Verb ING
Negative:  Subject + Aux. (is/am/are) not + Verb ING
Interrogative:  Verb TO BE (is/am/are) + Subject + Verb ING +  ?

Present Simple

Se utiliza para decir verdades generales, acciones habituales, estados permanentes como:

El hielo flota, El a veces cocina el desayuno, vivo en Alemania

Affirtative:  Subject + Verb + (s) en el verbo, si es tercera persona (he/she/it)

Negative:  Subject + Aux. (do / does) not+ Verb  

Interrogative:  Verb TO BE (do or does)+ Subject + Verb ING +  ?

Exception: 

Example: 

         +      He likeS cookies

         -       He doesn't like cookies

         ?       Does he like the cookies?

         +      They play basket

         -       They don't basket

         ?       Do They basket?

https://www.slideshare.net/isasv/present-simple-6630469