opening entry

简明释义

开始分录

英英释义

例句

1.She made an error in the opening entry that affected the entire balance sheet.

她在期初分录中犯了一个错误，影响了整个资产负债表。

2.The accountant prepared the opening entry for the new financial year.

会计为新财年准备了期初分录。

3.The opening entry must include all assets and liabilities as of the start date.

该期初分录必须包括截至开始日期的所有资产和负债。

4.It's important to verify the opening entry before starting the audit.

在开始审计之前，验证期初分录是很重要的。

5.The opening entry reflects the company's financial position at the beginning of the period.

该期初分录反映了公司在期初的财务状况。

作文

In the world of writing, whether it be fiction, non-fiction, or academic essays, the importance of a strong beginning cannot be overstated. The first few sentences set the tone for the entire piece and engage the reader's interest. This is where the concept of an opening entry comes into play. An opening entry is essentially the initial part of a text that introduces the main ideas, themes, or narratives that will be explored. It serves as a gateway into the writer's thoughts and intentions, guiding the reader into the heart of the work.A compelling opening entry can take various forms. For instance, in a narrative, it might start with a vivid description of a scene or an intriguing dialogue that captures attention. In contrast, an academic essay may begin with a thought-provoking question or a surprising statistic that piques curiosity. Regardless of the style, the goal remains the same: to hook the reader and encourage them to continue reading.One effective strategy for crafting a strong opening entry is to use a personal anecdote. Sharing a brief story related to the topic can create an emotional connection with the audience. For example, if the essay is about the importance of environmental conservation, the writer could start with a memory of visiting a polluted beach and feeling disheartened. This personal touch not only engages the reader but also establishes the writer's credibility and passion for the subject.Moreover, incorporating powerful imagery in the opening entry can enhance its effectiveness. Descriptive language paints a picture in the reader's mind, making the content more relatable and memorable. Instead of stating facts blandly, a writer might describe the vibrant colors of a sunset over a polluted cityscape, evoking a sense of urgency and concern.Another crucial aspect of an opening entry is clarity. While creativity is essential, the main ideas should be presented clearly and concisely. Readers should have a good understanding of what the piece will cover without feeling overwhelmed by complex jargon or convoluted sentences. A well-structured opening entry provides a roadmap for the reader, indicating the direction the writing will take.In conclusion, the opening entry of any written work plays a vital role in capturing the reader's attention and setting the stage for what is to come. By utilizing personal anecdotes, powerful imagery, and clear language, writers can craft compelling beginnings that resonate with their audience. Ultimately, a strong opening entry not only enhances the overall quality of the writing but also fosters a deeper connection between the writer and the reader, making the journey through the text all the more enjoyable.

在写作的世界中，无论是小说、非小说还是学术论文，开头的重要性都不容小觑。最初的几句话为整篇文章定下了基调，并吸引读者的兴趣。这就是“开场白”这一概念的作用所在。“开场白”本质上是文本的初始部分，它介绍了将要探讨的主要思想、主题或叙述。它作为通往作者思想和意图的入口，引导读者进入作品的核心。一个引人注目的开场白可以采用多种形式。例如，在叙事中，它可能以生动的场景描述或引人入胜的对话开始，吸引注意力。相比之下，学术论文可能以发人深省的问题或令人惊讶的统计数据开头，激发好奇心。无论风格如何，目标始终相同：吸引读者并鼓励他们继续阅读。撰写强有力的开场白的一个有效策略是使用个人轶事。分享与主题相关的简短故事可以与观众建立情感联系。例如，如果论文是关于环境保护的重要性，作者可以从记忆中讲述一次访问被污染海滩的经历，以及感到的沮丧。这种个人化的触感不仅吸引了读者，还确立了作者在该主题上的可信度和热情。此外，在开场白中融入强有力的意象可以增强其有效性。描述性语言在读者的脑海中描绘出画面，使内容更具相关性和可记忆性。与其平淡地陈述事实，不如让作者描述一下污染城市天际线上的日落绚丽色彩，从而唤起紧迫感和关切。开场白的另一个关键方面是清晰性。虽然创造力至关重要，但主要思想应该清晰简洁地呈现。读者应该能够很好地理解文章将涵盖的内容，而不会感到复杂术语或晦涩句子的压倒。一篇结构良好的开场白为读者提供了一张路线图，指明写作将采取的方向。总之，任何书面作品的开场白在捕捉读者的注意力和为后续内容设定舞台方面发挥着至关重要的作用。通过利用个人轶事、强有力的意象和清晰的语言，作者可以创作出引人入胜的开头，与观众产生共鸣。最终，一个强有力的开场白不仅提升了写作的整体质量，还促进了作者与读者之间更深层次的联系，使读者的阅读旅程更加愉快。