| ACPU | Auxiliary Computer Power Unit | 辅助计算机电源装置 |
| ACPU | Aperiodic Constant Processing Utilization | 非周期恒定加工利用率 |
| ACPU | Average Cost Per Unit | 单位平均成本 |
| ACPU | Average Cost Per User (telecommunications) | 每用户平均成本（电信） |
| ACPU | Association Canadienne des Professeurs d'UniversitÉ (French: Canadian Universty Professors Association) | Association Canadienne des Professeurs d'UniversitÉ (French: Canadian Universty Professors Association) |