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<?xml version="1.0" standalone="yes" encoding="windows-1252"?> |
<!-- XBRL Document Created with XBRLMaster --> |
<!-- Version: 2.3.08 --> |
<!-- Based on XBRL 2.1 --> |
<!-- Date of creation: 08/12/2022 --> |
<!-- Software architectural design and coding: A'c Dharmapremananda Avt. --> |
<!-- Copyright (c) 2022 I-NET Business Solutions, Inc. All Rights Reserved. --> |
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| <annotation> |
| | <appinfo> |
| | | <link:roleType roleURI="http://acro.com/role/Cover" id="Cover"> |
| <link:definition> 000001 - Document - Cover </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/BalanceSheets" id="BalanceSheets"> |
| <link:definition> 000002 - Statement - Balance Sheets </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical"> |
| <link:definition> 000003 - Statement - Balance Sheets (Parenthetical) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/StatementsOfOperationsUnaudited" id="StatementsOfOperationsUnaudited"> |
| <link:definition> 000004 - Statement - Statements of Operations (Unaudited) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/StatementsOfChangesInStockholdersEquityUnaudited" id="StatementsOfChangesInStockholdersEquityUnaudited"> |
| <link:definition> 000005 - Statement - Statements of Changes in Stockholders' Equity (Unaudited) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/StatementsOfCashFlowsUnaudited" id="StatementsOfCashFlowsUnaudited"> |
| <link:definition> 000006 - Statement - Statements of Cash Flows (Unaudited) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/OrganizationAndDescriptionOfBusiness" id="OrganizationAndDescriptionOfBusiness"> |
| <link:definition> 000007 - Disclosure - ORGANIZATION AND DESCRIPTION OF BUSINESS </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/SummaryOfSignificantAccountingPolicies" id="SummaryOfSignificantAccountingPolicies"> |
| <link:definition> 000008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/GoingConcern" id="GoingConcern"> |
| <link:definition> 000009 - Disclosure - GOING CONCERN </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/RelatedPartyTransactions" id="RelatedPartyTransactions"> |
| <link:definition> 000010 - Disclosure - RELATED PARTY TRANSACTIONS </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/LEASES" id="LEASES"> |
| <link:definition> 000011 - Disclosure - LEASES </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/StockholdersEquity" id="StockholdersEquity"> |
| <link:definition> 000012 - Disclosure - STOCKHOLDERS' EQUITY </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/CONCENTRATION" id="CONCENTRATION"> |
| <link:definition> 000013 - Disclosure - CONCENTRATION </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/SubsequentEvents" id="SubsequentEvents"> |
| <link:definition> 000014 - Disclosure - SUBSEQUENT EVENTS </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/SummaryOfSignificantAccountingPoliciesPolicies" id="SummaryOfSignificantAccountingPoliciesPolicies"> |
| <link:definition> 000015 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/LeasesTables" id="LeasesTables"> |
| <link:definition> 000016 - Disclosure - LEASES (Tables) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative"> |
| <link:definition> 000017 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/RelatedPartyTransactionsDetailsNarrative" id="RelatedPartyTransactionsDetailsNarrative"> |
| <link:definition> 000018 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/LeasesDetails" id="LeasesDetails"> |
| <link:definition> 000019 - Disclosure - LEASES (Details) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/LeasesDetails1" id="LeasesDetails1"> |
| <link:definition> 000020 - Disclosure - LEASES (Details 1) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/LeasesDetails2" id="LeasesDetails2"> |
| <link:definition> 000021 - Disclosure - LEASES (Details 2) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/LeasesDetailsNarrative" id="LeasesDetailsNarrative"> |
| <link:definition> 000022 - Disclosure - LEASES (Details Narrative) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/StockholdersEquityDetailsNarrative" id="StockholdersEquityDetailsNarrative"> |
| <link:definition> 000023 - Disclosure - STOCKHOLDERS' EQUITY (Details Narrative) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:roleType roleURI="http://acro.com/role/ConcentrationDetailsNarrative" id="ConcentrationDetailsNarrative"> |
| <link:definition> 000024 - Disclosure - CONCENTRATION (Details Narrative) </link:definition> |
| <link:usedOn> link:presentationLink </link:usedOn> |
| <link:usedOn> link:calculationLink </link:usedOn> |
| <link:usedOn> link:definitionLink </link:usedOn> |
| </link:roleType> |
| | | <link:linkbaseRef xlink:type="simple" xlink:href="acro-20220630_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> |
| | | <link:linkbaseRef xlink:type="simple" xlink:href="acro-20220630_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> |
| | | <link:linkbaseRef xlink:type="simple" xlink:href="acro-20220630_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> |
| | | <link:linkbaseRef xlink:type="simple" xlink:href="acro-20220630_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"/> |
| | | </appinfo> |
| | </annotation> |
| <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/> |
| <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/> |
| <import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/> |
| <import namespace="http://xbrl.sec.gov/country/2022" schemaLocation="https://xbrl.sec.gov/country/2022/country-2022.xsd"/> |
| <import namespace="http://xbrl.sec.gov/currency/2022" schemaLocation="https://xbrl.sec.gov/currency/2022/currency-2022.xsd"/> |
| <import namespace="http://xbrl.sec.gov/dei/2022" schemaLocation="https://xbrl.sec.gov/dei/2022/dei-2022.xsd"/> |
| <import namespace="http://www.xbrl.org/dtr/type/non-numeric" schemaLocation="http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd"/> |
| <import namespace="http://www.xbrl.org/dtr/type/numeric" schemaLocation="http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd"/> |
| <import namespace="http://xbrl.sec.gov/exch/2022" schemaLocation="https://xbrl.sec.gov/exch/2022/exch-2022.xsd"/> |
| <import namespace="http://www.xbrl.org/2009/arcrole/fact-explanatoryFact" schemaLocation="http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd"/> |
| <import namespace="http://www.xbrl.org/2009/role/negated" schemaLocation="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd"/> |
| <import namespace="http://www.xbrl.org/2009/role/net" schemaLocation="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd"/> |
| <import namespace="http://xbrl.sec.gov/naics/2022" schemaLocation="https://xbrl.sec.gov/naics/2022/naics-2022.xsd"/> |
| <import namespace="http://xbrl.sec.gov/sic/2022" schemaLocation="https://xbrl.sec.gov/sic/2022/sic-2022.xsd"/> |
| <import namespace="http://fasb.org/srt-roles/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-roles-2022.xsd"/> |
| <import namespace="http://fasb.org/srt-types/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd"/> |
| <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/> |
| <import namespace="http://xbrl.sec.gov/stpr/2022" schemaLocation="https://xbrl.sec.gov/stpr/2022/stpr-2022.xsd"/> |
| <import namespace="http://fasb.org/us-roles/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd"/> |
| <import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd"/> |
| <import namespace="http://fasb.org/srt/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd"/> |
| <import namespace="http://fasb.org/us-gaap/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd"/> |
| <element id="acro_PurchaseDepositForInventoryCurrent" name="PurchaseDepositForInventoryCurrent" nillable="true" xbrli:balance="debit" xbrli:periodType="instant" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_DeferredStockCompensationEquity" name="DeferredStockCompensationEquity" nillable="true" xbrli:balance="credit" xbrli:periodType="instant" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_EarningPerShareBasicAndDiluted" name="EarningPerShareBasicAndDiluted" nillable="true" xbrli:periodType="duration" type="num:perShareItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_WeightedAverageNumberOfSharesOutstandingBasicAndDiluted" name="WeightedAverageNumberOfSharesOutstandingBasicAndDiluted" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_ImputedInterestOnRelatedPartyLoans" name="ImputedInterestOnRelatedPartyLoans" nillable="true" xbrli:balance="credit" xbrli:periodType="duration" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_ImputedInterestRelatedParties" name="ImputedInterestRelatedParties" nillable="true" xbrli:balance="credit" xbrli:periodType="duration" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_ChangeOfRouAndLeaseLiabilities" name="ChangeOfRouAndLeaseLiabilities" nillable="true" xbrli:balance="credit" xbrli:periodType="duration" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_UnauditedInterimFinancialStatementspolicyTextBlock" name="UnauditedInterimFinancialStatementspolicyTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_OperationLeaseRightOfUseAssetsAndLiabilitiesTableTextBlock" name="OperationLeaseRightOfUseAssetsAndLiabilitiesTableTextBlock" nillable="true" xbrli:periodType="duration" type="nonnum:textBlockItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_LeaseTerm" name="LeaseTerm" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_RestrictedStockGrantsIssued" name="RestrictedStockGrantsIssued" nillable="true" xbrli:balance="credit" xbrli:periodType="instant" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_CommonStockShareStockGrantsvalue" name="CommonStockShareStockGrantsvalue" nillable="true" xbrli:balance="debit" xbrli:periodType="instant" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_CommonStockSharesPricePerShare" name="CommonStockSharesPricePerShare" nillable="true" xbrli:periodType="instant" type="num:perShareItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_CommonStockShareStockGrantsShare" name="CommonStockShareStockGrantsShare" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_CommonStockShareStockGrantsShares" name="CommonStockShareStockGrantsShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_CommonStockShareStockGrantsValue" name="CommonStockShareStockGrantsValue" nillable="true" xbrli:balance="debit" xbrli:periodType="instant" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item"/> |
| <element id="acro_AgreementsDescription" name="AgreementsDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item"/> |
| <element name="LeaseAgreementMember" id="acro_LeaseAgreementMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="HongKongsMember" id="acro_HongKongsMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="AugustTwentyThreeTwentyTwentyOneMember" id="acro_AugustTwentyThreeTwentyTwentyOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="MayTwentyFiveTwentyTwentyOneMember" id="acro_MayTwentyFiveTwentyTwentyOneMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="TwoThousandTwentyEquityIncentivePlanMember" id="acro_TwoThousandTwentyEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="CustomerFirstMember" id="acro_CustomerFirstMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="CustomerSecondMember" id="acro_CustomerSecondMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| <element name="DeferredStockCompensationMember" id="acro_DeferredStockCompensationMember" nillable="true" xbrli:periodType="duration" type="nonnum:domainItemType" substitutionGroup="xbrli:item"/> |
| </schema> |