We study numerically the reconnection of quantized vortices and the concurrent acoustic emission by the analysis of the Gross-Pitaevskii equation. Two quantized vortices reconnect following the process similar to classical vortices; they approach, twist themselves locally so that they become anti-parallel at the closest place, reconnect and leave separately.The investigation of the motion of the singular lines where the amplitude of the wave function vanishes in the vortex cores confirms that they follow the above scenario by reconnecting at a point. This reconnection is not contradictory to the Kelvin's circulation theorem, because the potential of the superflow field becomes undefined at the reconnection point. When the locally anti-parallel part of the vortices becomes closer than the healing length, it moves with the velocity comparable to the sound velocity, emits the sound waves and leads to the pair annihilation or reconnection; this phenomena is concerned with the Cherenkov resonance. The vortices are broken up to smaller vortex loops through a series of reconnection, eventually disappearing with the acoustic emission. This may correspond to the final stage of the vortex cascade process proposed by Feynman. The change in energy components, such as the quantum, the compressible and incompressible kinetic energy is analyzed for each dynamics. The propagation of the sound waves not only appears in the profile of the amplitude of the wave function but also affects the field of its phase, transforming the quantum energy due to the vortex cores to the kinetic energy of the phase field.

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