The invention discloses a parallel flow air conditioner, comprising a compressor, a compressor muffler, a four-way valve, an indoor unit, a capillary tube assembly, a top tube of an upper fluid collection tube, an upper fluid collection tube, a flat heat exchange tube and a lower fluid collection tube, wherein a first end of the lower fluid collection tube is provided with a gas-liquid separator, the gas-liquid separator is connected with a check valve, the check valve and the first end of the upper fluid collection tube are connected with the same connector of the four-way valve in parallel. The invention also discloses a processing method of the parallel flow air conditioner. In the invention, the parallel flow technology is adopted, cooling and heating can be realized, and the problems that the flow distribution is uneven, the heat exchange efficiency is low, the volume is large and the cost is high can be solved.