The composition and digestion of phospholipid-rich foods have important effects on the health of the body. Herein, a model-assisted liquid chromatography coupling mass spectrometry (LC-MS) method was established to analyze the phosphatidylcholine (PC) and lyso-phosphatidylcholine (LPC) species in krill oil before and after digestion. According to the confirmed PC and LPC species in the IDA (information dependent acquisition) results, three categories of mathematical models were set up, involving the retention time (RT), carbon number and unsaturation degree of the fatty acyl chain. All of the regression coefficient values (R2) were greater than 0.90, showing satisfactory fitting results. On this basis, using the computationally created precursor ion mass of PC and LPC species, 12 extra PC species and 4 LPC species were found in the SWATH (sequential windowed acquisition of all theoretical fragment ions) results. The PC and LPC compositions in the final digestive products had obvious differences among the different krill oils with different phospholipid content. Furthermore, more than half of the LPC species in the final digestive products were newly generated, indicating that LPC was one of basic constituents in the digestive products of krill oil. In conclusion, model-assisted hybrid IDA and SWATH acquisition has excellent detection performance, contributing to deep studies of the formations and functions of phospholipids.