This paper involves in the bending deformation, the rectangular section beam precise calculation about the actual moment of inertia of neutral axis. Mainly through the analysis of correlation, deduced because of the influence of deformation of beam cross section from the original rectangle into trapezoidal, actually the section about what would happen to the actual moment of inertia of neutral axis changes, and related to accurate calculation results are obtained. At the same time, regardless of the cross section shape change under the ideal state of comparing with the results of approximate, aiming to study the differences among the calculations of normal stress on the beam cross section. The results can be used to supplement the material mechanics related theoretical formula.