Because the relationship between the cpas " misrepresentation and the plaintiffs " losses is indirect , the cpas " liability is secondary , and it is reasonable for the public accounting firm to bear liability within 5 years from the beginning of cpas " issuing the audit reports 注册会计师虚假陈述与原告的损失之间只是一种间接因果关系，故注册会计师只承担补充责任。同时，会计师事务所应自注册会计师出具业务报告之日起五年内承担民事责任。
The differences are : ( i ) they holds that it is different for people to transfer the possession of rights more or less , so they entrust the state with different functions : locke thinks that men only transfer the possession of partial rights to the state , and the state must not infringe upon individual elementary rights , the state , as a certain of necessary " evil " , only bears worldly affairs ; but rousseau thinks that men transfer all rights to the state , and the state embodies men " s general wills and represents men " s common interests , so its power is limitless 不同点在于： ( 1 )两者认为人们在签订契约时所转让的权利的多少不同，从而赋予国家的职能不同。洛克认为人们转让的只是部分权利，国家不得侵犯个人的基本权利，国家权力从外部受权利的制约，国家作为一种必要的恶，只承担世俗事务；而卢梭认为人们转让全部权利给国家，国家体现人们的公共意志和代表人们的共同利益，其权力是不受任何限制，国家除承担世俗事务外，还负有道德教化的任务。
The most serious defect of 51st article in contract law is when owner refuses to admit , the contract is not valid , therefore , the person of " no right to dispose " only bears the responsibility of concluding misfeasance , which conflicts with " incapability of fulfillment " and responsibility of guaranteeing the defects in the right 51条的最大缺陷：当权利人不追认或未取得处分权时，合同无效，无处分权人只承担缔约过失责任，赔偿信赖利益损失，对善意相对人保护不周；且与履行不能与瑕疵担保责任构成了冲突。
