Different languages and systems use different numeric representations of dates.
SQL 2005 counts the number of days since 1/1/1900:
SELECT CONVERT(DATETIME, 1)
1900-01-02 00:00:00.000
Excel and Access VBA count the number of days since 12/30/1899:
? CDate(1)
12/31/1899
, - , , . , MS DOS 31 1990 . UNIX 1/1/1970.
( ). (01-03-2009), .
: VBA . . .