Legal analysis: The acceptance agreement of the bank involved issues loans through acceptance bills, which is actually the legal relationship of loans rather than the business of acceptance bills, so there is no so-called acceptance bill deposit. If the outsider's civil rights and interests in the subject matter of execution are enough to exclude execution, he shall bear the burden of proof.

Legal basis: People's Republic of China (PRC) Bill Law.

Article 24. A bill of exchange may record other matters for issuing tickets other than those stipulated in this law, but the recorded matters have no effect on the bill.

Article 189 Any staff member of a bank or other financial institution who, in bill business, accepts, pays or guarantees bills in violation of the provisions of the Bill Law, thus causing heavy losses, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; Whoever causes particularly heavy losses shall be sentenced to fixed-term imprisonment of not less than five years. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.