This study investigated the hydrodynamics of highly viscous liquid under vertical acoustic vibration, and examined the effects of vibration parameters and filling ratio on the strain rate, stretching index, and convective intensity of high‐viscosity liquid. A numerical simulation model of gas–liquid flows was developed using computational fluid dynamics method and validated through experiment. Under acoustic vibration, the high‐viscosity liquid predominantly experienced extensional and shearing flows. Significant deformation of the high‐viscosity liquid was observed near the interface between gas and liquid. Increasing the amplitude or frequency of acoustic vibration, selecting a combination of low‐frequency and high amplitude under equal acceleration conditions, as well as appropriately reducing the filling ratio can enhance the stretching and shearing effects on the liquid, and improve the strength of convection. The findings also established a predictive relationship between amplitude and frequency, enabling the determination of optimal mixing conditions.