<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: QXInteractive; Version: 4.22b -->
    <!-- Field: Doc-Info; Name: Source; Value: 176511 03312018 10Q1.xfr; Date: 2018%2D05%2D11T18:50:03Z -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/DocumentandEntityInformation" xlink:href="acmr-20180331.xsd#DocumentandEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/StatementOfFinancialPositionClassified" xlink:href="acmr-20180331.xsd#StatementOfFinancialPositionClassified" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical" xlink:href="acmr-20180331.xsd#StatementOfFinancialPositionClassifiedParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/StatementOfIncome" xlink:href="acmr-20180331.xsd#StatementOfIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/StatementOfCashFlowsIndirect" xlink:href="acmr-20180331.xsd#StatementOfCashFlowsIndirect" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsLoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsInventoryDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsInventoryDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsShortTermDebtTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsShortTermDebtTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsAccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsAccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsWarrantLiabilityTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsWarrantLiabilityTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsOtherLiabilitiesDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsOtherLiabilitiesDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLeasesOfLesseeDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsLeasesOfLesseeDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsStockholdersEquityNoteDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsStockholdersEquityNoteDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLoansNotesTradeAndOtherReceivablesDisclosureTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsLoansNotesTradeAndOtherReceivablesDisclosureTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsInventoryDisclosureTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsInventoryDisclosureTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsShortTermDebtTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsShortTermDebtTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsAccountsPayableAndAccruedLiabilitiesDisclosureTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsAccountsPayableAndAccruedLiabilitiesDisclosureTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsOtherLiabilitiesDisclosureTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsOtherLiabilitiesDisclosureTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLeasesOfLesseeDisclosureTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsLeasesOfLesseeDisclosureTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" xlink:href="acmr-20180331.xsd#NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:href="acmr-20180331.xsd#SummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/AccountsReceivableDetails" xlink:href="acmr-20180331.xsd#AccountsReceivableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/AccountsReceivableDetailsNarrative" xlink:href="acmr-20180331.xsd#AccountsReceivableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/InventoryDetails" xlink:href="acmr-20180331.xsd#InventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/InventoryDetailsNarrative" xlink:href="acmr-20180331.xsd#InventoryDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/PropertyPlantAndEquipmentDetails" xlink:href="acmr-20180331.xsd#PropertyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/PropertyPlantAndEquipmentNetDetailsNarrative" xlink:href="acmr-20180331.xsd#PropertyPlantAndEquipmentNetDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/Short-termBorrowingDetails" xlink:href="acmr-20180331.xsd#Short-termBorrowingDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/Short-termBorrowingsDetailsNarrative" xlink:href="acmr-20180331.xsd#Short-termBorrowingsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/OtherPayableAndAccruedExpensesDetails" xlink:href="acmr-20180331.xsd#OtherPayableAndAccruedExpensesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/OtherLong-termLiabilitiesDetails" xlink:href="acmr-20180331.xsd#OtherLong-termLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/EquityMethodInvestmentDetailsNarrative" xlink:href="acmr-20180331.xsd#EquityMethodInvestmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/RelatedPartyBalancesAndTransactionsDetailsNarrative" xlink:href="acmr-20180331.xsd#RelatedPartyBalancesAndTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/LeasesDetails" xlink:href="acmr-20180331.xsd#LeasesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/LeasesDetailsNarrative" xlink:href="acmr-20180331.xsd#LeasesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/taxonomy/role/DisclosureCommonStockAdditionalInformation" xlink:href="acmr-20180331.xsd#DisclosureCommonStockAdditionalInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/Stock-basedCompensationDetails" xlink:href="acmr-20180331.xsd#Stock-basedCompensationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/Stock-basedCompensationDetails1" xlink:href="acmr-20180331.xsd#Stock-basedCompensationDetails1" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/Stock-basedCompensationDetailsNarrative" xlink:href="acmr-20180331.xsd#Stock-basedCompensationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://acmrsh.com/role/IncomeTaxesDetailsNarrative" xlink:href="acmr-20180331.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/DocumentandEntityInformation" xlink:title="00000001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/StatementOfFinancialPositionClassified" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNetNoncurrent" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNetNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredTaxAssetsLiabilitiesNetNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EquityMethodInvestments" xlink:label="loc_us-gaapEquityMethodInvestments" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapEquityMethodInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapShortTermBorrowings" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_WarrantsAndRightsOutstanding" xlink:label="loc_us-gaapWarrantsAndRightsOutstanding" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapWarrantsAndRightsOutstanding" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CustomerAdvancesCurrent" xlink:label="loc_us-gaapCustomerAdvancesCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapCustomerAdvancesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="loc_us-gaapAccruedIncomeTaxesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedIncomeTaxesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaapOtherLiabilitiesNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOtherLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/StatementOfFinancialPositionClassifiedParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/StatementOfIncome" xlink:title="00000004 - Statement - Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_MarketingAndAdvertisingExpense" xlink:label="loc_us-gaapMarketingAndAdvertisingExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapMarketingAndAdvertisingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInvestmentIncomeInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaapIncomeLossFromEquityMethodInvestments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapIncomeLossFromEquityMethodInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/StatementOfCashFlowsIndirect" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="loc_us-gaapIncomeLossFromEquityMethodInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncomeLossFromEquityMethodInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInReceivables" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInReceivables" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInOtherReceivables" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInOtherReceivables" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayable" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInCustomerAdvances" xlink:label="loc_us-gaapIncreaseDecreaseInCustomerAdvances" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInCustomerAdvances" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherNoncurrentLiabilities" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:to="loc_us-gaapIncreaseDecreaseInOtherNoncurrentLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="loc_us-gaapProceedsFromShortTermDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapProceedsFromShortTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfShortTermDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapRepaymentsOfShortTermDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromStockOptionsExercised" xlink:label="loc_us-gaapProceedsFromStockOptionsExercised" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:to="loc_us-gaapProceedsFromStockOptionsExercised" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashAndCashEquivalents" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashAndCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsBusinessDescriptionAndBasisOfPresentationTextBlock" xlink:title="00000006 - Disclosure - Description of Business" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlock" xlink:title="00000007 - Disclosure - Summary of Significant Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLoansNotesTradeAndOtherReceivablesDisclosureTextBlock" xlink:title="00000008 - Disclosure - Accounts Receivable" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsInventoryDisclosureTextBlock" xlink:title="00000009 - Disclosure - Inventory" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlock" xlink:title="00000010 - Disclosure - Property, Plant and Equipment, Net" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsShortTermDebtTextBlock" xlink:title="00000011 - Disclosure - Short-Term Borrowings" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsAccountsPayableAndAccruedLiabilitiesDisclosureTextBlock" xlink:title="00000012 - Disclosure - Other Payable and Accrued Expenses" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsWarrantLiabilityTextBlock" xlink:title="00000013 - Disclosure - Warrant Liability" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsOtherLiabilitiesDisclosureTextBlock" xlink:title="00000014 - Disclosure - Other Long-Term Liabilities" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsEquityMethodInvestmentsDisclosureTextBlock" xlink:title="00000015 - Disclosure - Equity Method Investment" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsRelatedPartyTransactionsDisclosureTextBlock" xlink:title="00000016 - Disclosure - Related Party Balances and Transactions" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLeasesOfLesseeDisclosureTextBlock" xlink:title="00000017 - Disclosure - Leases" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsStockholdersEquityNoteDisclosureTextBlock" xlink:title="00000018 - Disclosure - Common Stock" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock" xlink:title="00000019 - Disclosure - Stock-Based Compensation" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsIncomeTaxDisclosureTextBlock" xlink:title="00000020 - Disclosure - Income Taxes" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsCommitmentsAndContingenciesDisclosureTextBlock" xlink:title="00000021 - Disclosure - Commitments and Contingencies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockPolicies" xlink:title="00000022 - Disclosure - Summary of Significant Accounting Policies (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsSignificantAccountingPoliciesTextBlockTables" xlink:title="00000023 - Disclosure - Summary of Significant Accounting Policies (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLoansNotesTradeAndOtherReceivablesDisclosureTextBlockTables" xlink:title="00000024 - Disclosure - Accounts Receivable (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsInventoryDisclosureTextBlockTables" xlink:title="00000025 - Disclosure - Inventory (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsPropertyPlantAndEquipmentDisclosureTextBlockTables" xlink:title="00000026 - Disclosure - Property, Plant and Equipment, Net (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsShortTermDebtTextBlockTables" xlink:title="00000027 - Disclosure - Short-Term Borrowings (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsAccountsPayableAndAccruedLiabilitiesDisclosureTextBlockTables" xlink:title="00000028 - Disclosure - Other Payable and Accrued Expenses (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsOtherLiabilitiesDisclosureTextBlockTables" xlink:title="00000029 - Disclosure - Other Long-Term Liabilities (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsLeasesOfLesseeDisclosureTextBlockTables" xlink:title="00000030 - Disclosure - Leases (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/NotesToFinancialStatementsDisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlockTables" xlink:title="00000031 - Disclosure - Stock-Based Compensation (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/SummaryOfSignificantAccountingPoliciesDetails" xlink:title="00000032 - Disclosure - Summary of Significant Accounting Policies (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:label="loc_us-gaapWeightedAverageNumberDilutedSharesOutstandingAdjustment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="loc_us-gaapWeightedAverageNumberDilutedSharesOutstandingAdjustment" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/AccountsReceivableDetails" xlink:title="00000033 - Disclosure - Accounts Receivable (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsReceivableGrossCurrent" xlink:label="loc_us-gaapAccountsReceivableGrossCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAccountsReceivableGrossCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/AccountsReceivableDetailsNarrative" xlink:title="00000034 - Disclosure - Accounts Receivable (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/InventoryDetails" xlink:title="00000035 - Disclosure - Inventory (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryRawMaterials" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryWorkInProcess" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryValuationReserves" xlink:label="loc_us-gaapInventoryValuationReserves" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryValuationReserves" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/InventoryDetailsNarrative" xlink:title="00000036 - Disclosure - Inventory (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/PropertyPlantAndEquipmentDetails" xlink:title="00000037 - Disclosure - Property, Plant and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/PropertyPlantAndEquipmentNetDetailsNarrative" xlink:title="00000038 - Disclosure - Property, Plant and Equipment, Net (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/Short-termBorrowingDetails" xlink:title="00000039 - Disclosure - Short-Term Borrowing (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/Short-termBorrowingsDetailsNarrative" xlink:title="00000040 - Disclosure - Short-Term Borrowings (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/OtherPayableAndAccruedExpensesDetails" xlink:title="00000041 - Disclosure - Other Payable and Accrued Expenses (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DueToOtherRelatedPartiesClassifiedCurrent" xlink:label="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_us-gaapDueToOtherRelatedPartiesClassifiedCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccruedSalesCommissionCurrent" xlink:label="loc_us-gaapAccruedSalesCommissionCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_us-gaapAccruedSalesCommissionCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProductWarrantyAccrualClassifiedCurrent" xlink:label="loc_us-gaapProductWarrantyAccrualClassifiedCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_us-gaapProductWarrantyAccrualClassifiedCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccruedProfessionalFeesCurrent" xlink:label="loc_us-gaapAccruedProfessionalFeesCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_us-gaapAccruedProfessionalFeesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="acmr-20180331.xsd#acmr_AccruedMachineTestingFeeCurrent" xlink:label="loc_acmrAccruedMachineTestingFeeCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_acmrAccruedMachineTestingFeeCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAccountsPayableAndAccruedLiabilities" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/OtherLong-termLiabilitiesDetails" xlink:title="00000042 - Disclosure - Other Long-Term Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/EquityMethodInvestmentDetailsNarrative" xlink:title="00000043 - Disclosure - Equity Method Investment (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/RelatedPartyBalancesAndTransactionsDetailsNarrative" xlink:title="00000044 - Disclosure - Related Party Balances and Transactions (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/LeasesDetails" xlink:title="00000045 - Disclosure - Leases (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInTwoYears" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInThreeYears" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFourYears" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFiveYears" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapOperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/LeasesDetailsNarrative" xlink:title="00000046 - Disclosure - Leases (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/taxonomy/role/DisclosureCommonStockAdditionalInformation" xlink:title="00000047 - Disclosure - Common Stock (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/Stock-basedCompensationDetails" xlink:title="00000048 - Disclosure - Stock-Based Compensation (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/Stock-basedCompensationDetails1" xlink:title="00000049 - Disclosure - Stock-Based Compensation (Details 1)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/Stock-basedCompensationDetailsNarrative" xlink:title="00000050 - Disclosure - Stock-Based Compensation (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://acmrsh.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000051 - Disclosure - Income Taxes (Details Narrative)" />
</link:linkbase>
