The present disclosure provides to a processing device and a processing method for a ray tracing acceleration structure. The processing device includes a machine-readable storage medium and a processor. The processor executes a descriptor to simulate the interaction between the ray with the scene, and the descriptor includes a first pointer and a second pointer. The processor obtains the TLAS by using the first pointer. The processor traverses the TLAS to find a leaf node in the TLAS that intersects the ray, and the intersected leaf node includes an instance identifier. The processor obtains the intersected instance record from the instance buffer pointed to by the second pointer by using the instance identifier, and the intersected instance record includes a third pointer. The processor obtains the BLAS by using the third pointer. The processor traverses the BLAS to find a primitive node in the BLAS that intersects the ray.