In this question, the accepted answer says that a visit is not always an entrance. I checked and it's true for my site, though the difference is small (0.4% difference).
difference between ga:entranceBounceRate and ga:visitBounceRate
When is a visit not an entrance?
it means the difference between visits and entrances is that If the user visit to the website through search result and leave the site by closing the tab then it will be counted 1 visit, 1 entrance and if they kept it opened for a while, without doing any activity then it will be counted as 1 visit, 0 entrance
Visits are incremented with the first hit of a session, whereas Entrances are incremented with the first Pageview hit of a session. So if the first hit of the visit is not a Pageview then you might see a difference between these two calculations.
For example:
So to sum the example up you'd have 3 visits and 2 entrances which would yield different results for those two calculations.