An acoustic board having displaced and passably abutted multiple through-holes comprises an outer surface and an inner surface, in which the first through-holes formed from the outer surface toward the inner surface and the second through-holes formed from the inner surface toward the outer surface are displaced and passably abutted thereby conjunctively constituting acoustically absorptive micro-orifices. Herein at least some of the second through-holes have a cross-sectional area of greater than 1 mm2 and are displaced and passably abutted to at least some of the first through-holes, thereby collectively forming a plurality of acoustically absorptive micro-orifices having a cross-sectional area of smaller than 1 mm2, and, in comparison with the total area of the acoustic board, the opening rate for the sum of the cross-sectional areas of all such acoustically absorptive micro-orifices is less than 3%.