We have investigated the characteristics of acousto-optic interaction for low-frequency ultrasonic wave in a liquid. Based on the coupling wave equation of acousto-optic interaction, the diffraction light characteristics for normal incidence at small parameter Q have been discussed. The parameter Q with respect to acousto-optic interaction length, ultrasonic frequency, water temperature, and the concentration of sucrose solution have been analyzed, which is an important physical quantity and reflects the degree of mismatch in the acousto-optic interaction. The diffraction efficiencies for different parameters Q, incident angles and phase shifts have been calculated. The results of our work provide theoretical basis for further study of the acousto-optic effect in the liquid.