The coupled system of smooth and discontinuous absorber and beam bridge under moving loads is constructed in order to detect the effectiveness of smooth and discontinuous absorber. It is worth pointing out that the coupled system contains an irrational restoring force which is a barrier for conventional nonlinear techniques. Hence, the harmonic balance method and Fourier expansion are used to obtain the approximate solutions of the system. The first and the second kind of generalized complete elliptic integrals are introduced. Furthermore, using power flow approach, the performance of smooth and discontinuous absorber in vibration reduction is estimated through the input energy, the dissipated energy, and the damping efficiency. It is interesting that only depending on the value of the smoothness parameter, the efficiency parameter of vibration reduction is optimized. Therefore, smooth and discontinuous absorber can adapt itself to effectively reducing the amplitude of the vibration of the beam bridge, which provides an insight to the understanding of the applications of smooth and discontinuous oscillator in engineering and power flow characteristics in nonlinear system.