var exdate = 33970; // represents Jan 1, 1993
var e0date = new Date(0); // epoch "zero" date
var offset = e0date.getTimezoneOffset(); // tz offset in min

// calculate Excel xxx days later, with local tz offset
var jsdate = new Date(0, 0, exdate-1, 0, -offset, 0);

jsdate.toJSON() => '1993-01-01T00:00:00.000Z'