Yes, in its instructions for form 8938, you will file form 8938 your assets exceeds $50,000 on the last day of the tax year or $75,000 at any time during the tax year. This would include cash deposits made into your foreign accounts during the year because this would increase the amount of your assets held in your foreign accounts.
As far as reporting individual accounts, the IRS is not concerned with how many accounts you possess. This agency is only concerned about total assets if if the amount of your total assets exceed $50K on the last day of the year, or totaled more than $75K at any time during the year.
Now for the answer to your last question, you would add the totals of all of your accounts because these totals would be part of the $50K and $75K total requirement listed above.
@cathiexu
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