This study is to investigate the relationship between abusive supervision and emotional exhaustion, and the mediating effect of emotional labor measured by surface acting and deep acting. 233 effective observations were collected and findings based on statistical analysis were as follows: 1. Abusive supervision has a great impact on surface acting. 2. Surface acting significantly affects emotional exhaustion. 3. Surface acting plays mediating role between abusive supervision and emotional exhaustion. 4. Abusive supervision significantly affects emotional exhaustion. The interesting part is that we found the moderating effects of deep acting.