How to import the tree of chart of account form one site to other

how to import the tree of chart of account form one site to other
the site in en langauge the tree in arabic langauge

Char of Account is linked with Accounts doctype. Localization of the tree view will be based on the system’s language. You can use the Chart of Account Importer tool to import into your new system from your old or previous one.

import the chart of accounts after renaming the based 5 accounts and deleting the default accounts
I use this way to delete
after renaming the 5 accounts I take the date of edit ‘rename’ based account
delete tabAccount where modified < date of edit of the first row editable ;
then import form up to down level