An　accurate　absorbing　boundary　condition　(ABC)　is　developed　in　frequency　domain　for　finite　element　analysis　of　scalar　wave　propagation　in　unbounded　layered　half-space.　The　proposed　ABC　is　H-shaped　line　that　consists　of　two　parts:　a　new　ABC　at　horizontal　bottom　boundary　of　finite　domain　to　replace　semiinfinite　strip　below　horizontal　boundary　and　between　two　vertical　boundaries,　and　a　general　consistent　ABC　at　vertical　lateral　boundary　to　replace　semiinfinite　layered　half-space　outside　vertical　boundary.　The　key　point　for　constructing　the　ABC　is　that　a　new　continued　fraction　(CF)　is　presented　to　expand　dynamic　stiffness　of　underlying　half-space,　and　the　CF-based　stress-displacement　relationship　is　then　transformed　into　an　auxiliary　variable　system　with　square　of　horizontal　wavenumber.　The　ABC　has　only　one　undetermined　real　parameter　that　is　the　CF-order　independent　of　frequency　and　incidence　angle　of　propagating　outgoing　waves.　The　parameter　can　be　chosen　relatively　small　value　to　achieve　an　accurate　ABC.　Moreover,　the　ABC　can　couple　seamlessly　with　finite　element　method　of　finite　domain.　The　finite　domain　can　be　chosen　very　small　size　due　to　high　accuracy　of　the　ABC.　Numerical　examples　are　finally　given　to　demonstrate　the　effectiveness　of　the　ABC.