The mechanism of the cycloaddition reaction of forming a germanic hetero-polycyclic compound between singlet germylidene (R1) and acetone (R2) has been investigated with CCSD(T)//MP2/6-31G* method. From the surface energy profile, it can be predicted that the dominant reaction pathway for this reaction consists of three steps: (1) the two reactants (R1, R2) firstly form a twisted four-membered ring intermediate (INT2); (2) (INT2) react with the π orbital and the antibonding π* orbital of π-bonded compounds, respectively, forming the π→p and sp→π* cyclic donor-acceptor bonds, resulting in the generation of a stable germanic hetero-polycyclic compound (P4).