In this work, a semi-resolved CFD-DEM approach is further improved to numerically investigate the gas-particle two-phase flow in the abrasive air jet (AAJ) system. The double cosine kernel function is employed to reconstruct the background flow field information to eliminate the truncation error on boundary. The numerical results from this semi-resolved CFD-DEM are in good agreement with theoretical and experimental observations than the conventional unresolved CFD-DEM, which demonstrates the effectiveness of the developed CFD-DEM in simulating the fluid and solid particulate two-phase flow in the AAJ. We then analyze the essential jet features including the particle flow behaviors inside the fine AAJ nozzle, velocity, and particle concentration distribution around the nozzle exit during the AAJ process. It is found that two distinct particle flow patterns are consisting of the initial acceleration region and the well-developed region within the nozzle. The abrasive particles disperse into wider areas when they pass through the nozzle exit and travel downwards. The radial velocity profiles display the compressed bell shape and the radial concentration distribution of the abrasive particle is non-uniform in the jet flow cross-section. The abrasive particle velocity becomes higher with increasing air pressure, while a rise in particle mass flow rate can decrease particle velocity because of the decreasing drag force from the flow field.