A method for processing a virtual reality (VR) audio and a corresponding equipment are provided. The method includes acquiring, by a transmitting terminal of a VR audio, an ambisonics signal rotation angle, wherein the ambisonics signal rotation angle is determined according to a first equipment rotation angle corresponding to a receiving terminal of the VR audio, rotating an ambisonics signal according to the acquired ambisonics signal rotation angle, and/or, acquiring, by the transmitting terminal of the VR audio, an order of a mixed order ambisonics (MOA) signal determined according to related information of the VR audio, and extracting an MOA signal from the ambisonics signal according to the order of the MOA signal. Accordingly, an ambisonics signal rotation angle according to a rotation angle of an equipment is determined, the rotation occurs, and an MOA signal is extracted.