Based on the internal actual physical processes, a new ideal process of absorption heat pump with constant-temperature heat sinks and constant-temperature heat reservoirs is built in this paper, which is different from ordinary theoretical model of heat pump combined heat engine. The basic performance of heat transformation by absorption heat pump is studied by the ideal process. A coefficient describing grade lift of heat, called temperature difference lift factor is defined as the ratio of the temperature difference between evaporation and absorption process and the temperature difference between generation and condensing process. It is prompted that the basic performance of absorption heat pump can be characterized by temperature difference lifting factor and COP. The coefficients of grade lift of heat and the ideal COP respectively for single effect and single stage absorption heat pump, multi-effect absorption heat pump and multi-stage absorption heat pump under constant-temperature heat reservoirs and heat sinks are derived. It is expected that through the work of this paper, the essence of heat transformation by absorption heat pump can be understood clearly through a new point of view, which can give direction for the analysis of various kinds of complex processes of absorption heat pumps.
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