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请简述粪便常规检查的方法

答案

参考答案:

(一)一般性状检查

1.量健康成人大多每日排便1次,其量约为100~300g。

2.颜色及性状正常成人的粪便为黄褐色圆柱状软便,婴儿粪便呈金黄色。

病理情况可见:

①水样或粥样稀便:见于各种感染性或非感染性腹泻;

②米泔样便:见于霍乱患者;

③黏液脓样或黏液脓血便:见于痢疾、溃疡性结肠炎、直肠癌等,阿米巴痢疾时,呈暗红色果酱样;

④胨状便:见于肠易激综合征;

⑤鲜血便:多见于肠道下段出血;

⑥柏油样便:见于各种原因所致的上消化道出血;

⑦灰白色便:见于阻塞性黄疸;

⑧细条状便:多见于直肠癌;

⑨绿色粪便:提示消化不良。

3.气味慢性肠炎、胰腺疾病,尤以直肠癌溃烂继发感染时有恶臭,阿米巴痢疾时有特殊的腥臭。

4.寄生虫体蛔虫、蛲虫、绦虫节片等较大虫体肉眼即可分辨,钩虫体则须将粪便冲洗过滤后方易找到。

(二)化学检查

1.隐血试验正常人粪便隐血试验为阴性。

其阳性见于:

①消化性溃疡的活动期、胃癌、钩虫病以及消化道炎症、出血性疾病等;消化性溃疡呈间断阳性,消化道癌症呈持续性阳性;

②服用铁剂、食用动物血或肝类、瘦肉以及大量绿叶蔬菜时,可出现假阳性。

2.胆色素试验正常人粪便中无胆色素而有粪(尿)胆原及粪(尿)胆素。

①大量服用抗生素后,胆红素未能或未被肠道细菌还原成粪(尿)胆原,粪便呈金黄色或深黄色,胆红素定性试验阳性;

②阻塞性黄疸患者,排向肠道的胆汁减少,故粪便呈淡黄色乃至灰白色;

③溶血性疾病患者的粪便因粪胆原、粪胆素含量增多,多呈深黄色。

(三)显微镜检查

1.细胞常见细胞有:

①白细胞:大量白细胞出现,见于急性细菌性痢疾、溃疡性结肠炎。过敏性结肠炎、肠道寄生虫时,可见较多的嗜酸性粒细胞;

②红细胞:见于痢疾、溃疡性结肠炎、结肠癌、痔疮出血、直肠息肉等;

③巨核细胞(大吞噬细胞):见于细菌性痢疾和直肠炎症;

④黏膜上皮细胞:结肠炎时增多,假膜性肠炎的黏膜小块、粘胨状分泌物中可见较多的上皮细胞;

⑤肿瘤细胞:乙状结肠癌、直肠癌患者的血性粪便涂片可找到成堆的癌细胞。

2.食物残渣正常粪便中的食物残渣是已充分消化后的无定形小颗粒,仅偶见淀粉颗粒和脂肪小滴等。

①淀粉颗粒:腹泻者易见到,慢性胰腺炎、胰腺功能不全时增多;

②脂肪小滴:肠蠕动亢进、腹泻及胰腺外分泌功能减退时可见增多,尤其是慢性胰腺炎、胰头癌时。消化吸收不良综合征时,脂肪小滴的量更多,且可见较多的脂肪酸结晶;

③肌肉纤维:提示蛋白质消化不良,见于胰腺外分泌功能减退;

④植物细胞及植物纤维:肠蠕动亢进、腹泻时增多,严重者肉眼观察即可见到若干植物纤维成分。

3.寄生虫肠道寄生虫的诊断主要靠镜检查找虫卵、原虫滋养体及其包囊。

(四)细菌学检查肠道致病菌的检查主要靠培养分离与鉴定,但有时也作直接涂片检查。

问答题

Background information

B-Star is a theme park based on a popular series of children*s books. Customers pay a fixed fee to enter the park, where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall- the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%)。 During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements 每 two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued. This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star*s year end is 30 June 2009.

 

(i) List the substantive analytical procedures that may be used to give assurance on the total income from ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from ticket sales in B-Star for the year. (8 marks)

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