Modifying the skeleton, side chains and end groups of non-fullerene acceptors (NFAs) is important approach to improve the photovoltaic performance of organic solar cells. We selected PBDB-T as the donor and INIC, INIC1, INIC2, ITCC, ITCPTC and ITIC as the acceptors in order to study the difference in NFAs. The geometries, electronic structures, excited state properties, excited-state lifetimes and rate constants of charge transfer (CT), charge recombination (CR) and exciton dissociation (ED) processes of the monomers and PBDB-T:NFA complexes have been investigated by means of density functional theory and time-dependent density functional theory. The research reveals that fluorination of end groups, thienyl substitution and increase in the number of central rings result in the decrease in the energy gap between the highest occupied molecular orbital and the lowest unoccupied molecular orbital. Fluorine substitution and increase in central ring numbers cause redshift of the absorption spectrum for NFAs. NFAs with fluorine substitution have a larger maximum electrostatic potential, which facilitates CT at the donor:NFA heterojunction interfaces. Fluorine substitution and thienyl substitution decrease the NFA's CT distances, indicating that both fluorine and thienyl substitutions affect the CT rate. Fluorine substitution, thienyl modification of end groups and increase in central ring numbers also reduce the exciton binding energy, which is beneficial for decreasing CR and improving ED efficiency.