As of是法律財(cái)務(wù)報(bào)告中經(jīng)常遇到的一個(gè)短語。業(yè)界對該詞的使用非?；靵y，翻譯時(shí)應(yīng)當(dāng)謹(jǐn)慎選用。所有英語詞典中對as of的解釋都是“從…… 時(shí)候開始”。例如：

Random House Webster's Unabridged Dictionary 解釋為：

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）的解釋是：

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 的解釋是：

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.

網(wǎng)絡(luò)上有語言專家的解釋與此類似：

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.