Enhancing the light-matter interaction of two-dimensional materials in the visible and near-infrared regions is highly required in optical devices. In this paper, the optical bound states in the continuum (BICs) that can enhance the interaction between light and matter are observed in the grating-graphene-Bragg mirror structure. The system can generate a dual-band perfect absorption spectrum contributed by guided-mode resonance (GMR) and Tamm plasmon polarition (TPP) modes. The optical switch can also be obtained by switching the TE-TM wave. The dual-band absorption response is analyzed by numerical simulation and coupled-mode theory (CMT), with the dates of each approach displaying consistency. Research shows that the GMR mode can be turned into the Fabry-Pérot BICs through the transverse resonance principle (TRP). The band structures and field distributions of the proposed loss system can further explain the BIC mechanism. Both static (grating pitch P) and dynamic parameters (incident angle θ) can be modulated to generate the Fabry-Pérot BICs. Moreover, we explained the reason why the strong coupling between the GMR and TPPs modes does not produce the Friedrich-Wintgen BIC. Taken together, the proposed structure can not only be applied to dual-band perfect absorbers and optical switches but also provides guidance for the realization of Fabry-Pérot BICs in lossy systems.