written English vs speaken English

你的例句由Direct speech 改成 Indirect speech,　改得完全正確。
My sister said that she had no money.
(present tense 的　has => past tense 的had)
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http://www.edufind.com/ENGLISH/grammar/rep2.cfm
唯一要提一提係以下的情況
In reported speech:
present perfect tense --> past perfect tense
past simple tense --> past perfect tense
past perfect tense --> past perfect tense

TENSE CHANGES






Simple present


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Simple past



"I always drink coffee", she said



She said that she always drank coffee.



Present continuous


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Past continuous



"I am reading a book", he explained.



He explained that he was reading a book



Simple past


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Past perfect



"Bill arrived on Saturday", he said.



He said that Bill had arrived on Saturday



Present perfect


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Past perfect



"I have been to Spain", he told me.



He told me that he had been to Spain



Past perfect


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Past perfect



"I had just turned out the light," he explained.



He explained that he had just turned out the light.



Present perfect continuous


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Past perfect continuous



They complained, "We have been waiting for hours".



They complained that they had been waiting for hours.



Past continuous


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Past perfect continuous



"We were living in Paris", they told me.



They told me that they had been living in Paris.



Future


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Present conditional



"I will be in Geneva on Monday", he said



He said that he would be in Geneva on Monday.



Future continuous


圖片參考：http://www.edufind.com/ENGLISH/grammar/images/ARROW1.gif


Conditional continuous



She said, "I'll be using the car next Friday".



She said that she would be using the car next Friday.


2008-09-12 22:40:26 補充：
NOTE:

1. You do not need to change the tense if the reporting verb is in the present, or if the original statement was about something that is still true, e.g.

He says he has missed the train but he'll catch the next one.
We explained that it is very difficult to find our house.

2008-09-12 22:41:21 補充：
2. These modal verbs do not change in reported speech:
might, could, would, should, ought to, e.g.

We explained that it could be difficult to find our house.
She said that she might bring a friend to the party.