Abstract: By taking the time derivative of the relationship between the absolute position vector of a moving point and the absolute position vector of any point on a moving reference frame and using the definitions of the velocity and acceleration of point, the relationship formula between the absolute velocity of the moving point and the absolute velocity of any point on the moving frame, and the relationship formula between the absolute acceleration of the moving point and the absolute acceleration of any point on the moving frame are derived. Furthermore, by applying these formulas, velocity synthesis theorem and acceleration synthesis theorem for the moving point are derived. The whole process of proving the theorems is simple and clear, highly logical, and very easy to teach.