Loan: Bank deposit [US$ 34,482.89 * (6.7989-6.7853)] 468.97 yuan.

Supplement to the question:

Did you make that entry at that time or at the end of the month? My former accountant didn't do this, and there was no exchange gain and loss account in my previous accounting books. I wonder why he did that. I am a new company.

It is usually done at the end of the month.