In Adobe, an entry is registered at the beginning of each visit. So visits and entries should always match. Similarly, an entry page and referrer value (if available) should be recorded at the beginning of every visit, and will expire at the end of the visit (30 minutes of inactivity).
If you're thinking of entries as, the first time a visitor visits the site ever, you could build a segment to only show entries where visit number equals 1.
