The invention discloses a processing method and device for multiplication and accumulation operation, used for solving the problems of low data processing efficiency and high power consumption of a computer in the prior art. The method comprises the following steps of distributing a register identifier to each read multiplication and accumulation instruction, after processing each multiplication and accumulation instruction to obtain an add operand, taking the add operand and the register identifier distributed to the multiplication and accumulation instruction as binary groups to cache, reading one binary group as a reference binary group, taking the add operand included in the reference binary group as the first add operand, reading an associated binary group, taking the add operand included in the associated binary group as the second add operand, or, reading data in a register corresponding to the register identifier included in the reference binary group as the second add operand, generating an add calculation result based on the first add operand and the second add operand, and storing the add calculation result in the source of the second add operand. Thereby, the calculation parallelism, the data throughout and the data processing efficiency are increased; and the power consumption of the computer is reduced.