If we make two accounts (adsense) with two diferent address what will happen?

Will two acounts get banned for the lastly produced one will ban?

Well, try it, and you'll see.
But just an advice: if you do it, do not try to use the 2 accounts from the smae computer, nor from the same internet connection.

You would just scream to google adsense team "hey look, 2 accounts logging in almost at the same time from the same computer!"

But honestly, why bother !?
Stay in the light, play by the rules, and create one account only.

Actually I maintain a few adsense accounts for clients from my office systems, but then nobody is doing anything that might get them banned.

So I would suggest that the moral is:
If you are going to play with fire, don't leave a trail of petrol to your front door!

If you have separate physical address it should be fine