In my recent post discussing time, I mentioned the difference between the A-series view of time and B-series view of time is essentially that the former think tensed sentences cannot mean the same thing as tenseless sentences.
But if one is a B-series theorist, why even retain tensed sentences? Suppose the B-series theorist is correct in asserting that, say, present-tensed sentences are true only if when they are uttered, they mean to describe an event which occurs simultaneous with their utterance. Why not simply utter tenseless statements?
Another of Helm's chapters in Eternal God, The Two Standpoints, is summarized in God and Time: Four Views (cf. pgs. 55-59, 79-84, 89-91), can be read here. In it, he provides an explanation by showing that
...the events of the created world are creased as a B-series for God, but are capable of being identified indexically for those who are in time, and who need to negotiate efficiently through the temporal series... (Eternal God, pg. 284)