As of是法律财务报告中经常遇到的一个短语。业界对该词的使用非常混乱，翻译时应当谨慎选用。所有英语词典中对as of的解释都是“从…… 时候开始”。例如：
Random House Webster's Unabridged Dictionary 解释为：
as of, beginning on; on and after；from: This price is effective as of June 23.
Collins Cobuild Advanced Learner's English Dictionary (第五版）的解释是：
If you say that something will happen as of, or in British English as from, a particular date or time, you mean that it will happen from that time on:
The border, effectively closed since 1981, will be opened as of January the 1st...
She is to retire as from 1 October.
Longman Dictionary of Contemporary English 的解释是：
as from/of sth
starting from a particular time or date and continuing
• As from today, you are in charge of the office.
• As of now, there will be no more paid overtime.
网络上有语言专家的解释与此类似：
As at Versus as of
Biztip Reader: “We are having a debate in our office about the use of 'as of' or 'as at' to describe a statistic that pertains to one point in time. I think 'As at December 2008, the number of X in Y program was Z, is correct. ”
Biztip Response: This is quite an interesting point. Most people are accustomed to using“as of." However, when providing a snapshot of a particular position on a certain date, “as at” is the correct term. You will find it often in accounting.
“As at”means as it is at that particular time only. It implies there may be changes.
Example
As at 9 a. m. today, 30 people were registered for the event.
“As of" means as it was or will be on and after that date.
Examples
As of April 1，there was no more snow to shovel.
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