✔ 最佳答案
It depends.
If you place the abstract behind the index/table of content of the report, it should be indexed and shown in the index/table of content.
If you place the abstract between the Front/cover page and the index/table of content of the report, it should not be indexed.
In my previous experience, I used to place the abstract behind the index/table of content and have it indexed for more ease of reference by the reader.