@Kalellis44   RE: I go to File--Utilities--IIF Files, but files are not transferred. What's wrong? 

I think because that's describing only 1/2 the process.

Export your Chart of accounts by going to File | Utilities | Export | Lists to IIF files...  Then pick the Chart of Accounts (and any other lists you want to export) and then export them to a file.  Note the location and name of the file.

Then, to import them, in open the company where you want to import them and pick File | Utilities | Import | IIF files... and pick the file you just created to import it.