Its very simple to move lambda function from one aws account to another aws account.
1) From source aws account , goto lambda function code and from top right corner, click the actions menu. From actions menu select export function option. When you select this option , it will ask you to select one of the following options as shown in figure. Select "Download deployment package".
Deployment package would be downloaded as a .zip file.
2) Now goto target aws account and browse through its lambda console and create a lambda function.
Once function is created, goto function code window and select an option of "code entry type" as shown in figure and select "upload code from" .zip file . and Import the package exported in step 1.
Deployment package would be downloaded as a .zip file.