Pump as turbine (PAT) is one of the most extensively applied hydraulic machinery and play a prominent role in converting mechanical energy into electricity. However, choosing the suitable type of pump to use as a turbine is always a problem. Therefore, it is necessary to carry out a detailed analysis of these two operating modes. In this paper, a double suction pump is numerically simulated based on SST k- ω model in CFX. The hydraulic performance and internal flow are studied with different flow rates. The simulation results verified by experiments show that the flow rate at the best efficiency point of the turbine is approximately 1.7 times that of the pump, and the head is 2.22 times that of the pump. Besides energy loss is analyzed based on entropy production theory and the specific location of the energy loss of each domain is studied in detail. Analysis of entropy production proves that flow energy dissipation primarily concentrates within the volute casing in pump mode, with an average proportion of 45.6 %. While in the PAT mode, it is mainly concentrated in the impeller and suction chamber, accounting for 56 % and 25.2 % respectively.