は
1. indicates sentence topic
2. indicates contrast with another option (stated or unstated)
3. adds emphasis
指示句子的主题;表示与另一选项(无论是否明确提及)形成对比;表示强调
で
1. at, in
2. at, when
3. by, with
4. within, in
5. and then, so
6. and, then
7. let me tell you, don't you know
表示范围