In Acceptance Testing the functionality of a user requirement is test, hence it is also referred to as Functional Testing.
Acceptance Tests are independent of the implementation as they derive solely from the requirements. They take on the perspective of the user of the software (or customer) and ask: Can I do this thing I want to do and the software promises to do?
In that sense, Acceptance Tests verify whether a contract (with the customer, usually in the form of requirements) has been fulfilled. They answer, in a sense: Did we build the right thing?