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A or B can be anything and they can be different, it is the same as say R and R'
Just different terminology but yes they can mean the same thing formally.An acyl group is derived from a carboxylic acid. Anytime you add a RC=O to a heteroatom you are acylating that group. If any charge is present it is positive. The acyl carbocation is a common synthon.http://en.wikipedia.org/wiki/Synthon