Beam splitter (BS) is a basic linear element in quantum optics, which plays an important role in preparation of entangled states and quantum measurement. On the basis of the transformation relation between operators at input ports and output ports, we derive the natural representations in different representations. Using the natural expression rather than SU(2) Lie algebra relation, as well as the technique of integration within ordered product (IWOP) of operator, we can conveniently and concisely derive the normally ordering form and exponential expression of BS operator. Many forms of decompositions for BS operator can also be directly obtained by its natural representation and the orthogonality of coordinate states. Furthermore, the entangled state representation and corresponding Schmidt decomposition can be conveniently obtained.