This pciper is dedicated to Professor Sigeru Hllzitzaga on the occclsion of his 65th birthdciy KATSUYUKI OGASAWARA, YUJI MOCHIZUKI, TAKESHI NORO, and KIYOSHI TANAKA. Can. J. Chem. 70, 393 (1992). The electronic structures of the ground state and the excited states due to the 3d-3d transition of copper acetate 3d electron to an unoccupied 3d orbital in either of the two Cu's are located around 1.6-1.8 eV, which corresponds to the energy region of band I. Those of the simultaneous one-electron 3d-3cl excitation in both Cu's (i.e., two-electron excitation) are located around 3.2-3.4 eV. They correspond to the energy region of band 11.