In the case of a bank account, if the debtor as holder of the account agrees that its account can be blocked in favour of the secured creditor, the latter has the equivalent of possession of a tangible movable.
就银行帐户而言，如果作为帐户持有人的债务人同意可以为有担保债权人的利益而冻结本人帐户，有担保债权人就等于占有了有形动产。