opening entry

简明释义

开业分录

英英释义

例句

1.The accountant prepared the opening entry for the new fiscal year.

会计为新财年准备了期初分录。

2.The opening entry must reflect all assets and liabilities accurately.

期初分录必须准确反映所有资产和负债。

3.In our meeting, we discussed how to record the opening entry for the new project.

在我们的会议上，我们讨论了如何记录新项目的期初分录。

4.Before starting the new accounting period, make sure to finalize the opening entry.

在开始新的会计期间之前，请确保完成期初分录。

5.The software automatically generates the opening entry based on previous balances.

软件根据以前的余额自动生成期初分录。

作文

In the world of writing, the first impression is crucial. This is particularly true in the realm of essays, articles, and even novels. The opening entry plays a significant role in capturing the reader's attention and setting the tone for what is to come. An effective opening entry not only introduces the main theme of the piece but also engages the audience, compelling them to read further. Therefore, understanding how to craft an effective opening entry is essential for any writer.To begin with, a strong opening entry should be intriguing. It can start with a thought-provoking question, a surprising fact, or a vivid description that paints a picture in the reader's mind. For example, if one were to write about climate change, an opening entry might state, "Did you know that the last decade was the hottest in recorded history?" This kind of statement immediately draws the reader in, prompting them to think about the implications of such information.Moreover, a good opening entry establishes context. It provides the necessary background information that helps the reader understand the subject matter. This might include defining key terms, introducing relevant characters in a story, or outlining the main argument of an essay. By doing so, the writer ensures that the reader is well-prepared for the discussion ahead. For instance, in a narrative piece, an opening entry might introduce a character and hint at their struggles, creating a sense of anticipation for the challenges they will face.In addition to being intriguing and informative, an effective opening entry sets the tone for the entire piece. Whether the writing is meant to be humorous, serious, or reflective, the opening entry should reflect that tone. A light-hearted essay might begin with a funny anecdote, while a serious article on social issues might start with a somber statistic. This tonal alignment helps the reader to adjust their expectations and engages them more fully with the material.Furthermore, the length and style of the opening entry can vary depending on the type of writing. In academic essays, the opening entry might be more formal and structured, often concluding with a thesis statement that outlines the main arguments. In contrast, creative writing allows for more freedom, where the opening entry can be whimsical and imaginative. Regardless of the style, the goal remains the same: to hook the reader and encourage them to continue.Lastly, revising the opening entry is a crucial step in the writing process. Writers often find that their initial drafts do not effectively capture the essence of their work. By revisiting the opening entry after completing the rest of the piece, writers can ensure that it aligns with the content and tone of the entire work. This revision process can lead to a more cohesive and engaging final product.In conclusion, the opening entry is a vital component of any written piece. It serves as the gateway to the writer's ideas, captivating the reader's interest and providing essential context. By crafting a compelling opening entry, writers can enhance their work and invite readers into their narratives or arguments. As writers, we must recognize the power of the opening entry and strive to make it as impactful as possible.

在写作的世界里，第一印象至关重要。这在论文、文章甚至小说的领域尤其如此。开篇引入在吸引读者注意力和为接下来的内容设定基调方面发挥着重要作用。有效的开篇引入不仅介绍了作品的主题，还吸引了观众，促使他们继续阅读。因此，理解如何撰写有效的开篇引入对任何作家来说都是必不可少的。首先，强有力的开篇引入应该引人入胜。它可以以发人深省的问题、令人惊讶的事实或生动的描述开始，这些都能在读者的脑海中描绘出一幅画面。例如，如果有人写气候变化，一句开篇引入可能会说：“你知道过去十年是有记录以来最热的十年吗？”这种陈述立即吸引了读者，引发他们思考此类信息的含义。此外，一个好的开篇引入建立了背景。它提供了必要的背景信息，帮助读者理解主题。这可能包括定义关键术语、介绍故事中的相关角色或概述论文的主要论点。通过这样做，作者确保读者为即将到来的讨论做好充分准备。例如，在叙事作品中，开篇引入可能会介绍一个角色，并暗示他们的挣扎，从而创造出对他们将面临的挑战的期待感。除了引人入胜和信息丰富之外，有效的开篇引入为整篇作品设定了基调。无论写作是幽默的、严肃的还是反思的，开篇引入都应反映出这一基调。一篇轻松的文章可能以一个有趣的轶事开始，而一篇关于社会问题的严肃文章可能以一个阴郁的统计数据开始。这种语调一致性帮助读者调整他们的期望，更加全面地参与材料。此外，开篇引入的长度和风格可能因写作类型而异。在学术论文中，开篇引入可能更正式和结构化，通常以一个阐明主要论点的论题陈述结束。相比之下，创意写作则允许更多的自由，开篇引入可以是异想天开的和富有想象力的。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。最后，修订开篇引入是写作过程中的关键步骤。作家们常常发现，他们的初稿未能有效捕捉作品的本质。通过在完成作品的其余部分后重新审视开篇引入，作家可以确保它与整部作品的内容和基调保持一致。这一修订过程可以导致更具凝聚力和吸引力的最终作品。总之，开篇引入是任何书面作品的重要组成部分。它作为作者思想的入口，吸引读者的兴趣并提供必要的背景。通过撰写引人注目的开篇引入，作家可以提升他们的作品，并邀请读者进入他们的叙事或论证。作为作家，我们必须认识到开篇引入的力量，并努力使其尽可能具有影响力。