An assisting method and an assisting apparatus for accessing a markup language document are provided. First, an intermediate table is established in a storage unit, wherein the intermediate table includes a length field, a depth field, a type field, a parent element field, and an offset field. Then, structure data of each element in the markup language document is transformed into the intermediate table to respectively record a string length, a hierarchy depth, an element type, a parent element index, and an absolute position of the element into the length field, the depth field, the type field, the parent element field, and the offset field. Finally, access to the markup language document is assisted according to the intermediary table.