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Acme is the name most frequently used in jurisprudence to indicate a fictional company or corporation (or generically a subject with juridical personality), in order to simulate a concrete case of application or interpretation of the law. Usually, in English-speaking common law the name John Doe is similarly used for a fictional subject with physical personality (Romans used Aulus Agerius and Numerius Negidius, or the triad Titius, Caius, Sempronius).

The origins of the term are obscure, but if not the Latin word acme meaning high point or best, it would probably be derived from an acronym.The most common is "American corporation manufacturing everything".

Acme is also: