The finite volume method has been used in gas-liquid two-phase analysis for the enhancement of calculation speed and stability. The disadvantage of this method is occurrence of errors in mass balance over the flow domain as a whole, because convergence in the finite volume method is validated only within each cell. For single-phase flow, the unbalanced mass over the flow domain is distributed by using the velocity profile to correct this error of mass balance. However, for two-phase flow, there are two velocities, those of the bubble and liquid phases, and they are related to each other. In addition, the void distribution is related to the liquid velocity. Thus the unbalanced mass cannot be corrected in terms of the velocity profile alone. This error of mass balance has a strong influence on the flow domain of the bubble flow where the void coefficient is under 0.05. In this paper we applied the donor-acceptor method to correct the unbalanced mass and improved the accuracy of the numerical analysis.