| Adjoint |
I believe that in the rules "acid damage" represent effects of both chemical acids and chemical bases (like quicklime). That's why earth element is associated with acid damage - although few rocks are actually acidic, some of them are strong bases. In short "acid damage" = "chemical damage".
Having that in mind, acid resitance is an ability to be unaffected by all kinds of chemical burns. In that regard it fits for aberration. If your body is flesh and blood, there's little that you can do, but aberrations can have a different body composition that is more resistant.