The double-entry mental accounts recorded positive effect payment from the consumer to pay in order to gain the negative effect.The study of the double-entry mental accounting theory about the consumer purchase decision-making choice behavior has positive significance on consumer rational consumption and sellers reasonable marketing.With four parts of empirical research,respectively,from the consumption of different types, consumption in a different order,sales of different patterns,and the investment decisions of consumers in different psychological changes,this paper analyze the impact of double-entry mental accounting on consumer decisions,draw the conclusion of the four parts,and both consumers and sellers have raised guidance.