My Google search says ABACUS is an ancient Chinese devise for simple math
ABAQUS software is general-purpose nonlinear finite element analysis (FEA) programs for mechanical, structural, civil, biomedical, etc.
ABAQUS Inc (the company) was aquired a year ago by Dassault Systems (Solidworks and CATIA) to become a major part of their simulation products.
www.3ds.com/news-events/announcement/abaqus