A portion of a source CSV file might look like this:
5/19/2010,3,Test TimeEntry 01,true
5/20/2010,4,Test TimeEntry 02,true
5/20/2010,5,Test TimeEntry 03,false
As you can see, the first line contains the names of fields the values correspond to. Whilst it is useful for some purposes, it may wreak havoc during import. For this reason, you will have the option to skip the first line while importing data from a CSV file.