Energy consumption for bipedal walking plays a central role for a humanoid robot with limited battery capacity. Studies have revealed that exploiting the allowable Zero Moment Point region (AZR) and Center of Mass (CoM) height variation (CoMHV) are strategies capable of improving energy performance. In general, energetic cost is evaluated by integrating the electric power of multi joints. However, this Joint-Power-based Index requires computing joint torques and velocities in advance, which usually requires time-consuming iterative procedures, especially for multi-joints robots. In this work, we propose a CoM-Acceleration-based Optimal Index (CAOI) to synthesize an energetically efficient CoM trajectory. The proposed method is based on the Linear Inverted Pendulum Model, whose energetic cost can be easily measured by the input energy required for driving the point mass to track a reference trajectory. We characterize the CoM motion for a single walking cycle and define its energetic cost as Unit Energy Consumption. Based on the CAOI, an analytic solution for CoM trajectory generation is provided. Hardware experiments demonstrated the computational efficiency of the proposed approach and the energetic benefits of exploiting AZR and CoMHV strategies.