As a new kind of accelerometer, light-force accelerometer needs more significant theory of optical trapping force used to capture inertial particles. In this paper, the working principle of one-dimensional dual-beam trapping apparatus was demonstrated and numerical analysis for inertial particles of LFA was conducted by using T-matrix method. And also the trapping efficiency of optical trapping force under condition of different parameters was compared. At last, the results of LFA’s sensitivity with 10-7g/μm were obtained. Theoretical analysis and simulation show that T-matrix can be used to simulate and calculate the optical trapping force quickly and accurately, meanwhile, the plan of three-dimensional LFA can achieve a high measuring accuracy of acceleration.