@Judy-And-Mike1 your question is not clear. Will your new listing offer a different place from the current one, or a different configuration of the same place? If the former then you do not need to link the calendars, right? If the latter you can do it as explained here:
https://www.airbnb.com/help/article/1864/how-do-i-link-airbnb-calendars-for-multiple-listings
It's against Airbnb's TOS for one person to have multiple accounts, and there isn't any reason you need multiple accounts to host multiple listings.