(名詞/頭字語) 外國銀行帳戶的申報。這是 Report of Foreign Bank and Financial Account 的頭字語，亦寫成 FBAR。
I.R.S. (Internal Revenue Service)：美國國稅局。
Under the plan, according to the person briefed on the issue, the I.R.S. will cut an onerous penalty for not filing a Report of Foreign Bank and Financial Account, known as an Fbar—something offshore tax evaders have not done.
—Lynnley Browning, "I.R.S. to offer deal to tax evaders," The New York Times, March 26, 2009