Rapid perception of the location of the fire point is crucial to building fire emergency response in the process of building fire emergency response, which can help firefighters direct fire-fighting operations, effectively control fire sources, and provide strong evidence for the analysis and investigation of fire causes. This paper uses acoustic CT temperature measurement technology to determine the fire source location of a building fire and verifies its validity and applicability as follows: we construct various fire point numerical models based on the fire dynamics simulator (FDS) and obtain temperature data at different times; neural network means were used to obtain the time-of-flight (TOF) of an acoustic wave traveling; the large ill-conditioned matrix equation of acoustic flight under different meshing schemes was constructed and solved based on the simultaneous algebraic reconstruction technique (SART) and least squares QR-decomposition (LSQR), and then reconstruction temperature data under each scheme were obtained. Through the error analysis, the reconstruction effect of each reconstruction scheme is evaluated, and then the applicability of the location coordinate determination of the fire point is analyzed. The results show that the determination of the fire location under the conditions of various fire points in the building space can be realized by acoustic CT temperature measurement technology.