By field survey and soaking extraction in laboratory, the accumulation amount, water-holding capacity, water-holding rate and water-absorption rate of moss and litters were studied under two main natural forests(Picea wilsonii forest and P. wilsonii and Betula platyphylla mixed forest) in the Xinglong Mountains of Gansu Province in 2010. Results showed that: (1) The total thickness was 7.10~8.30 cm and the total accumulation amount was 24.66~30.69 t/hm² for moss and litters of two forests, but the thickness and amount of P. wilsonii and B. platyphlla forest were all greater than those of P. wilsonii forest. (2) The maximum water-holding rate of moss was obviously higher than that of litters, whereas the maximum water-holding capacity of litters was 11.15 times of that of moss. (3) The water-holding rate of moss and litters increased quickly at the beginning of immersion in water, increased gradually after 0.5 h, and tended to a stable value after 10 h. (4) The maximum retain capacity and the effective retain depth of litters were 10.27 times and 10.41 times of that of moss, respectively. Litter layer plays an important role in precipitation secondary distribution, as well as precipitation absorption and holding, and it is in the dominant position.