Excuse me, Sony camcorder FDR-AX40, after shooting, take out the memory card and put it into the computer. Found that the sound and picture are out of sync. How to reset the camera?

There is no such thing. You should check whether your computer is decoding too slowly, or take a low-quality format to see if there is any problem. If there is no problem, there is something wrong with your computer configuration. Actually, it's nothing. It is normal to shoot things into editing software and export them after editing.