Actually, A series is represented by sentences like:
She was home yesterday.
B series represented by sentences like:
She was home on the 24th of August, 2018.
A-theory represents time as A series. B-theory represents time as B-series. However, the distinction is unclear and even more it's unclear how is it even related to the properties of the universe.
What happens, though, if we change from time to something else? Let's use the sentence:
I saw you before.
Obviously, unless you actually saw every living human in the world, you cannot apply this sentence to every living human.
Now consider the sentence:
I saw [put name here] resident at [put address here] before.
In contrast, this sentence can be applied to any human. It may be uninformative but still will be correct if you are not lying. It also can in most cases look awkward if you say it to that person him-/herself, but correct yet.
So, these two things seem to be related. Can we say then that A and B series are not about time itself and not even about perception of it, but merely about the use of language? Did anyone (recognizable by academy) actually hold this position yet and scrutinized the issue?
Or, turning everything back, can A series and B series be extrapolated outside of time? To space, for example. Compare "100m to the left" with actual coordinates. The first would be similar to A series and second would be similar to B series. However, it's unclear what physical properties can be linked with these series.