By default abcde uses mkcue to create the initial cuesheet. Just run
mkcue to see if it is created correctly.
$ mkcue
FILE "dummy.wav" WAVE
TRACK 01 AUDIO
INDEX 00 00:00:00
INDEX 01 00:00:32
TRACK 02 AUDIO
INDEX 01 09:33:05
TRACK 03 AUDIO
INDEX 01 19:02:10
Matthias