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请问以下英文怎么理解The "date of approval" is the date upon which the

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请问以下英文怎么理解
The "date of approval" is the date upon which the director signs the balance sheet,having approved the accounts' content.
这是网上填一份表格,然后这个空格有个提示帮助,上面写着:the date the accounts are approved can be on or after the balance sheet date but cannot be in the future.怎么理解阿,
“批准之日”的日期,就是根据董事签署的资产负债表、已经核准的账目的内容的日期.
再问: 这是网上填一份表格,然后这个空格有个提示帮助,上面写着:the date the accounts are approved can be on or after the balance sheet date but cannot be in the future.怎么理解阿,谢谢