With permafrost degenerating caused by climate change, water accumulation increases in permafrost regions during last decades. Water accumulation will deteriorate existing status of engineering in cold regions. Water accumulation can make a thermal effect on permafrost under construction, even result in failure of the subgrade. Moreover, the thermal effect is related to water temperature. However, temperature variation of water accumulation is complex, and its influence factors include air temperature, environment, scope of water accumulation and so on. In order to make analysis of the damage mechanism of water accumulation on permafrost, it is necessary to explore the internal temperature change of water accumulation. This paper proposes a review about temperature calculation method of water accumulation in cold environment. The thermal calculation method between air and water boundary of water accumulation is summarized. Water temperature change of water accumulation with various type is analyzed. The thermal calculation considering phase transformation in water accumulation is discussed, and heat transfer from the bottom of water accumulation to the underlying soil is further studied. Finally, the key factors which are advantageous to make research about the thermal effect of water accumulation in permafrost is proposed to optimize calculation method.