{"id":15798,"date":"2025-01-30T22:43:50","date_gmt":"2025-01-30T22:43:50","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15798"},"modified":"2025-01-31T00:36:36","modified_gmt":"2025-01-31T00:36:36","slug":"%e4%ba%86%e8%a7%a3fbar%e6%9c%aa%e7%94%b3%e6%8a%a5%e7%9a%84%e5%a4%84%e7%bd%9a","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/law\/%e4%ba%86%e8%a7%a3fbar%e6%9c%aa%e7%94%b3%e6%8a%a5%e7%9a%84%e5%a4%84%e7%bd%9a\/","title":{"rendered":"\u4e86\u89e3FBAR\u672a\u7533\u62a5\u7684\u5904\u7f5a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15798\" class=\"elementor elementor-15798\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa51f2d e-flex e-con-boxed e-con e-parent\" data-id=\"fa51f2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d02596a elementor-widget elementor-widget-text-editor\" data-id=\"d02596a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u300a\u5916\u56fd\u94f6\u884c\u53ca\u91d1\u878d\u8d26\u6237\u62a5\u544a\u300b\uff08<\/strong><strong>FBAR<\/strong><strong>\uff09\u662f\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7533\u62a5\u6d77\u5916\u91d1\u878d\u8d26\u6237\u7684\u91cd\u8981\u5408\u89c4\u8981\u6c42\u3002\u672a\u7533\u62a5<\/strong><strong>FBAR<\/strong><strong>\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u5904\u7f5a\uff0c\u5305\u62ec\u6c11\u4e8b\u7f5a\u6b3e\u751a\u81f3\u5211\u4e8b\u6307\u63a7\u3002\u672c\u6307\u5357\u5c06\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\uff08<\/strong><strong>IRC<\/strong><strong>\uff09<\/strong>\u3001<strong>\u6cd5\u89c4\uff08<\/strong><strong>31 CFR 1010.350<\/strong><strong>\u7b49\uff09\u4ee5\u53ca\u76f8\u5173\u5224\u4f8b<\/strong>\uff0c\u8be6\u7ec6\u89e3\u91caFBAR\u8fdd\u89c4\u7684\u5904\u7f5a\u7c7b\u578b\u3001\u5982\u4f55\u786e\u5b9a\u5904\u7f5a\uff0c\u4ee5\u53ca\u5982\u4f55\u907f\u514d\u5904\u7f5a\u3002<\/p><h3><strong>1. <\/strong><strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong><\/h3><ul><li><strong>\u5b9a\u4e49<\/strong>\uff1a\u975e\u6545\u610f\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\uff0c\u4f46\u5176\u884c\u4e3a\u5e76\u975e\u6545\u610f\u65e0\u89c6\u6cd5\u5f8b\u3002<\/li><li><strong>\u5904\u7f5a<\/strong>\uff1a\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u4e3a<strong>\u6bcf\u6b21\u8fdd\u89c4\u6700\u9ad8<\/strong><strong>10,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff08\u6309\u6bcf\u4efd\u8868\u683c\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\uff09\u3002<\/li><li><strong>\u5904\u7f5a\u4f9d\u636e<\/strong>\uff1a<ul><li>\u5904\u7f5a\u4f9d\u636e\u4e3a<strong>31 U.S.C. \u00a7 5321(a)(5)(A)<\/strong>\u3002<\/li><li>\u7f8e\u56fd\u56fd\u7a0e\u5c40\uff08IRS\uff09\u4f1a\u8003\u8651\u7eb3\u7a0e\u4eba\u5bf9FBAR\u8981\u6c42\u7684\u4e86\u89e3\u7a0b\u5ea6\u3001\u5408\u89c4\u52aa\u529b\u4ee5\u53ca\u672a\u7533\u62a5\u662f\u5426\u51fa\u4e8e<strong>\u5408\u7406\u7406\u7531<\/strong>\u3002<\/li><li>\u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e<strong>\u5408\u7406\u7406\u7531<\/strong>\uff0cIRS\u53ef\u80fd\u4f1a\u514d\u9664\u7f5a\u6b3e\uff08\u4f9d\u636e<strong>31 U.S.C. \u00a7 5321(a)(5)(B)(ii)<\/strong>\uff09\u3002<\/li><li><strong>S. v. Boyd (2020)<\/strong><strong>\u5224\u4f8b\u660e\u786e\uff0c\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u6309\u6bcf\u4efd\u8868\u683c<\/strong>\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\u3002\u8be5\u5224\u4f8b\u5728\u7b2c\u4e5d\u5de1\u56de\u6cd5\u9662\u5177\u6709\u7ea6\u675f\u529b\uff0c\u5e76\u5f71\u54cd\u4e86IRS\u7684\u5168\u56fd\u6267\u6cd5\u5b9e\u8df5\u3002<\/li><\/ul><\/li><\/ul><h3><strong>2. <\/strong><strong>\u6545\u610f\u8fdd\u89c4<\/strong><\/h3><ul><li><strong>\u5b9a\u4e49<\/strong>\uff1a\u6545\u610f\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u660e\u77e5\u6216\u9c81\u83bd\u5730\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u3002<\/li><li><strong>\u5904\u7f5a<\/strong>\uff1a\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u4e3a<strong>100,000<\/strong><strong>\u7f8e\u5143\u6216\u8d26\u6237\u4f59\u989d\u7684<\/strong><strong>50%<\/strong>\uff08\u4ee5\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09\uff0c\u6309\u6bcf\u4e2a\u8d26\u6237\u6bcf\u5e74\u8ba1\u7b97\uff08\u4f9d\u636e<strong>31 U.S.C. \u00a7 5321(a)(5)(C)<\/strong>\uff09\u3002<\/li><li><strong>\u5904\u7f5a\u4f9d\u636e<\/strong>\uff1a<ul><li>\u6545\u610f\u6027\u57fa\u4e8e\u7eb3\u7a0e\u4eba\u7684\u610f\u56fe\uff0c\u5305\u62ec<strong>\u5b9e\u9645\u77e5\u60c5<\/strong>\u6216<strong>\u9c81\u83bd\u65e0\u89c6<\/strong>FBAR\u4e49\u52a1\u3002<\/li><li>IRS\u53ef\u80fd\u4f1a\u4f7f\u7528\u95f4\u63a5\u8bc1\u636e\uff08\u5982\u7eb3\u7a0e\u4eba\u7684\u6559\u80b2\u80cc\u666f\u3001\u5546\u4e1a\u7ecf\u9a8c\u4ee5\u53ca\u9690\u7792\u8d26\u6237\u7684\u884c\u4e3a\uff09\u6765\u8ba4\u5b9a\u6545\u610f\u6027\u3002<\/li><li>\u6545\u610f\u8fdd\u89c4<strong>\u4e0d\u9002\u7528\u5408\u7406\u7406\u7531\u4f8b\u5916<\/strong>\u3002<\/li><\/ul><\/li><\/ul><h3><strong>3. <\/strong><strong>\u5211\u4e8b\u5904\u7f5a<\/strong><\/h3><ul><li><strong>\u5b9a\u4e49<\/strong>\uff1a\u5728\u4e25\u91cd\u7684\u6545\u610f\u8fdd\u89c4\u6848\u4ef6\u4e2d\uff0c\u7eb3\u7a0e\u4eba\u53ef\u80fd\u9762\u4e34\u5211\u4e8b\u6307\u63a7\u3002\u5211\u4e8b\u5904\u7f5a\u901a\u5e38\u9002\u7528\u4e8e\u6d89\u53ca<strong>\u9003\u7a0e<\/strong>\u3001<strong>\u6d17\u94b1<\/strong>\u6216\u5176\u4ed6\u4e25\u91cd\u91d1\u878d\u72af\u7f6a\u7684\u60c5\u51b5\u3002<\/li><li><strong>\u5904\u7f5a<\/strong>\uff1a\u5211\u4e8b\u5904\u7f5a\u5305\u62ec\uff1a<ul><li><strong>\u7f5a\u6b3e<\/strong>\uff1a\u4e2a\u4eba\u6700\u9ad8<strong>250,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff0c\u7ec4\u7ec7\u6700\u9ad8<strong>500,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff08\u4f9d\u636e<strong>31 U.S.C. \u00a7 5322(a)<\/strong>\uff09\u3002<\/li><li><strong>\u76d1\u7981<\/strong>\uff1a\u6700\u9ad8<strong>5<\/strong><strong>\u5e74<\/strong>\u3002<\/li><\/ul><\/li><li><strong>\u5904\u7f5a\u4f9d\u636e<\/strong>\uff1a<ul><li>\u5211\u4e8b\u5904\u7f5a\u4f9d\u636e\u4e3a<strong>31 U.S.C. \u00a7 5322<\/strong>\u3002<\/li><li><strong>\u7f8e\u56fd\u53f8\u6cd5\u90e8\uff08<\/strong><strong>DOJ<\/strong><strong>\uff09\u8d1f\u8d23\u8d77\u8bc9\u5211\u4e8b<\/strong><strong>FBAR<\/strong><strong>\u6848\u4ef6\uff0c\u4e3e\u8bc1\u6807\u51c6\u4e3a\u6392\u9664\u5408\u7406\u6000\u7591<\/strong>\u3002<\/li><\/ul><\/li><\/ul><h3><strong>4. <\/strong><strong>\u51cf\u8f7b\u5904\u7f5a\u7684\u56e0\u7d20\u4e0e\u6297\u8fa9\u7406\u7531<\/strong><\/h3><p>IRS\u5728\u786e\u5b9a\u5904\u7f5a\u65f6\u4f1a\u8003\u8651\u4ee5\u4e0b\u56e0\u7d20\uff1a<\/p><ul><li><strong>\u5408\u7406\u7406\u7531<\/strong>\uff1a\u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e\u5408\u7406\u7406\u7531\u800c\u975e\u6545\u610f\u758f\u5ffd\uff0cIRS\u53ef\u80fd\u4f1a\u514d\u9664\u7f5a\u6b3e\uff08\u4f9d\u636e<strong>31 U.S.C. \u00a7 5321(a)(5)(B)(ii)<\/strong>\uff09\u3002<\/li><li><strong>\u81ea\u613f\u62ab\u9732<\/strong>\uff1a\u5728IRS\u8054\u7cfb\u4e4b\u524d\u81ea\u613f\u62ab\u9732\u6d77\u5916\u8d26\u6237\u7684\u7eb3\u7a0e\u4eba\uff0c\u53ef\u80fd\u7b26\u5408<strong>IRS<\/strong><strong>\u81ea\u613f\u62ab\u9732\u8ba1\u5212<\/strong>\u7684\u6761\u4ef6\uff0c\u4ece\u800c\u51cf\u5c11\u7f5a\u6b3e\uff08\u4f9d\u636e<strong>IRS<\/strong><strong>\u5185\u90e8\u624b\u518c\uff08<\/strong><strong>IRM<\/strong><strong>\uff09<\/strong><strong>5.11.9<\/strong>\uff09\u3002<\/li><li><strong>\u521d\u72af<\/strong>\uff1aIRS\u53ef\u80fd\u4f1a\u5bf9\u521d\u72af\u8005\u914c\u60c5\u51cf\u8f7b\u5904\u7f5a\uff0c\u5c24\u5176\u662f\u5728\u975e\u6545\u610f\u8fdd\u89c4\u7684\u60c5\u51b5\u4e0b\u3002<\/li><\/ul><h3><strong>5. <\/strong><strong>\u5904\u7f5a\u7684\u8ba1\u7b97\u65b9\u5f0f<\/strong><\/h3><ul><li><strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7f5a\u6b3e\u6309<strong>\u6bcf\u4efd\u8868\u683c<\/strong>\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\uff0c\u6bcf\u5e74\u6700\u9ad810,000\u7f8e\u5143\u3002<\/li><li>\u4f8b\u5982\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u672a\u7533\u62a53\u4e2a\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\uff0c\u6700\u9ad8\u7f5a\u6b3e\u53ef\u80fd\u4e3a<strong>20,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff082\u5e74 \u00d7 10,000\u7f8e\u5143\uff09\u3002<\/li><\/ul><\/li><li><strong>\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7f5a\u6b3e\u4e3a\u8fdd\u89c4\u5e74\u5ea6\u8d26\u6237<strong>\u6700\u9ad8\u4f59\u989d\u7684<\/strong><strong>50%<\/strong>\u3002<\/li><li>\u4f8b\u5982\uff0c\u5982\u679c\u8d26\u6237\u6700\u9ad8\u4f59\u989d\u4e3a200,000\u7f8e\u5143\uff0c\u7f5a\u6b3e\u4e3a<strong>100,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff0850% \u00d7 200,000\u7f8e\u5143\uff09\u3002<\/li><li>\u5982\u679c\u6d89\u53ca\u591a\u4e2a\u8d26\u6237\uff0c\u7f5a\u6b3e\u5c06\u5206\u522b\u9002\u7528\u4e8e\u6bcf\u4e2a\u8d26\u6237\u3002<\/li><\/ul><\/li><\/ul><h3><strong>6. <\/strong><strong>\u6700\u65b0<\/strong><strong>IRS<\/strong><strong>\u6307\u5357\u4e0e\u5224\u4f8b<\/strong><\/h3><ul><li><strong>S. v. Boyd (2020)<\/strong>\uff1a<ul><li>\u7b2c\u4e5d\u5de1\u56de\u6cd5\u9662\u88c1\u5b9a\uff0c\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u6309<strong>\u6bcf\u4efd\u8868\u683c<\/strong>\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u672a\u5728\u5355\u4efdFBAR\u4e2d\u7533\u62a5\u591a\u4e2a\u8d26\u6237\uff0c\u6700\u9ad8\u7f5a\u6b3e\u4e3a10,000\u7f8e\u5143\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u623710,000\u7f8e\u5143\u3002<\/li><\/ul><\/li><li><strong>IRS<\/strong><strong>\u5173\u4e8e\u6545\u610f\u8fdd\u89c4\u7684\u6307\u5357<\/strong>\uff1a<ul><li>IRS\u660e\u786e\u8868\u793a\uff0c\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e<strong>\u6ca1\u6709\u4e0a\u9650<\/strong>\uff0c\u5728\u591a\u5e74\u5ea6\u672a\u5408\u89c4\u7684\u60c5\u51b5\u4e0b\uff0c\u7f5a\u6b3e\u53ef\u80fd\u8d85\u8fc7\u8d26\u6237\u4f59\u989d\u768450%\uff08\u4f9d\u636e<strong>IRS<\/strong><strong>\u9996\u5e2d\u6cd5\u5f8b\u987e\u95ee\u5efa\u8bae<\/strong><strong>200603026<\/strong>\uff09\u3002<\/li><\/ul><\/li><\/ul><h3><strong>7. <\/strong><strong>\u5b9e\u9645\u6848\u4f8b<\/strong><\/h3><ol><li><strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7eb3\u7a0e\u4eba\u56e0\u4e0d\u4e86\u89e3FBAR\u8981\u6c42\uff0c\u672a\u7533\u62a53\u4e2a\u6d77\u5916\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\u3002<\/li><li>\u5904\u7f5a\uff1a\u6bcf\u5e74\u6700\u9ad8<strong>10,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff08\u603b\u8ba120,000\u7f8e\u5143\uff09\uff0c\u5047\u8bbeIRS\u672a\u514d\u9664\u7f5a\u6b3e\u3002<\/li><\/ul><\/li><li><strong>\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7eb3\u7a0e\u4eba\u6545\u610f\u672a\u7533\u62a5\u4e00\u4e2a\u6700\u9ad8\u4f59\u989d\u4e3a500,000\u7f8e\u5143\u7684\u6d77\u5916\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\u3002<\/li><li>\u5904\u7f5a\uff1a<strong>500,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff0850% \u00d7 500,000\u7f8e\u5143 \u00d7 2\u5e74\uff09\u3002<\/li><\/ul><\/li><li><strong>\u5211\u4e8b\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7eb3\u7a0e\u4eba\u6545\u610f\u9690\u7792100\u4e07\u7f8e\u5143\u7684\u6d77\u5916\u8d26\u6237\u4ee5\u9003\u7a0e\u3002<\/li><li>\u5904\u7f5a\uff1a<strong>500,000<\/strong><strong>\u7f8e\u5143\u7f5a\u6b3e<\/strong>\uff0850% \u00d7 100\u4e07\u7f8e\u5143\uff09\u4ee5\u53ca<strong>\u6700\u9ad8<\/strong><strong>5<\/strong><strong>\u5e74\u76d1\u7981<\/strong>\u3002<\/li><\/ul><\/li><\/ol><h3><strong>8. <\/strong><strong>\u5982\u4f55\u907f\u514d\u5904\u7f5a<\/strong><\/h3><ul><li><strong>\u53ca\u65f6\u7533\u62a5<\/strong><strong>FBAR<\/strong>\uff1a\u786e\u4fdd\u6bcf\u5e74\u6309\u65f6\u7533\u62a5\u6240\u6709\u6d77\u5916\u8d26\u6237\uff08\u622a\u6b62\u65e5\u671f\u4e3a4\u670815\u65e5\uff0c\u53ef\u81ea\u52a8\u5ef6\u671f\u81f310\u670815\u65e5\uff09\u3002<\/li><li><strong>\u5bfb\u6c42\u4e13\u4e1a\u5e2e\u52a9<\/strong>\uff1a\u54a8\u8be2\u7a0e\u52a1\u5f8b\u5e08\u6216\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u786e\u4fdd\u5408\u89c4\u3002<\/li><li><strong>\u5229\u7528\u81ea\u613f\u62ab\u9732\u8ba1\u5212<\/strong>\uff1a\u5982\u679c\u60a8\u6709\u672a\u7533\u62a5\u7684\u6d77\u5916\u8d26\u6237\uff0c\u53ef\u4ee5\u8003\u8651\u4f7f\u7528<strong>IRS<\/strong><strong>\u81ea\u613f\u62ab\u9732\u8ba1\u5212<\/strong>\u4ee5\u51cf\u5c11\u7f5a\u6b3e\u3002<\/li><\/ul><h3><strong>\u7ed3\u8bed<\/strong><\/h3><p>FBAR\u5904\u7f5a\u53ef\u80fd\u975e\u5e38\u4e25\u5389\uff0c\u4ece\u6c11\u4e8b\u7f5a\u6b3e\u5230\u5211\u4e8b\u6307\u63a7\u4e0d\u7b49\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u8fdd\u89c4\u7684\u6027\u8d28\u3002\u4e86\u89e3<strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\u3001<strong>\u6545\u610f\u8fdd\u89c4<\/strong>\u548c<strong>\u5211\u4e8b\u8fdd\u89c4<\/strong>\u7684\u533a\u522b\u5bf9\u4e8e\u964d\u4f4e\u98ce\u9669\u81f3\u5173\u91cd\u8981\u3002\u5982\u679c\u60a8\u6709\u672a\u7533\u62a5\u7684\u6d77\u5916\u8d26\u6237\u6216\u5bf9FBAR\u4e49\u52a1\u6709\u7591\u95ee\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u7684\u5f8b\u6240\u83b7\u53d6\u4e13\u4e1a\u6307\u5bfc\u3002\u6211\u4eec\u5c06\u5e2e\u52a9\u60a8\u5e94\u5bf9FBAR\u5408\u89c4\u7684\u590d\u6742\u6027\uff0c\u4fdd\u62a4\u60a8\u7684\u8d22\u52a1\u5229\u76ca\u3002<\/p><p>\u5982\u9700\u8fdb\u4e00\u6b65\u9605\u8bfb\uff0c\u8bf7\u53c2\u8003<strong>IRS<\/strong><strong>\u51fa\u7248\u7269<\/strong><strong>5569<\/strong>\uff08FBAR\u53c2\u8003\u6307\u5357\uff09\u548c<strong>FinCEN<\/strong><strong>\u7684<\/strong><strong>FBAR<\/strong><strong>\u5b98\u65b9\u7f51\u7ad9<\/strong>\u3002<\/p><p><strong>\u514d\u8d23\u58f0\u660e<\/strong>\uff1a\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u6216\u7a0e\u52a1\u5efa\u8bae\u3002\u5982\u9700\u5177\u4f53\u6307\u5bfc\uff0c\u8bf7\u54a8\u8be2\u6211\u4eec\u7684\u4e13\u4e1a\u5f8b\u5e08\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u300a\u5916\u56fd\u94f6\u884c\u53ca\u91d1\u878d\u8d26\u6237\u62a5\u544a\u300b\uff08FBAR\uff09\u662f\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7533\u62a5\u6d77\u5916\u91d1\u878d\u8d26\u6237\u7684\u91cd\u8981\u5408\u89c4\u8981\u6c42\u3002\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u5904\u7f5a\uff0c\u5305\u62ec\u6c11\u4e8b\u7f5a\u6b3e\u751a\u81f3\u5211\u4e8b\u6307\u63a7\u3002\u672c\u6307\u5357\u5c06\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\uff08IRC\uff09\u3001\u6cd5\u89c4\uff0831 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