ABACUS - Abundant Beads, Addition and Calculation Utility System
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The full form of ABACUS is Abudant Beads, Addition and calculation Utility System
ABACUS is a name of a calculating apparatus - it is not an acronym.
Abacus is not an acronym. The word passed through Latin, Greek and Hebrew from Mesopotamian where it meant "counting board".
An Abacus has beads and strings.
If you are refering to Chinese abacus their earliest rudimentary design of abacus has 1/4 rod beads (quite similar to the later Japanese soroban abacus). Various other types of abacus design were also seen afterwards, but the advance type of 2/5 rod beads became standard and classic. Afterwards, the basic 1/5 rod beads particularly became the type of basic design. The Roman abacus may be not connected to the Chinese abacus.