Dynamic formulas of acoustic frequency and diffraction efficiency are proposed. Distributions of diffraction efficiency of the acousto-optic cell at different driving frequencies are analyzed, and its approximate expression is also given. However, it is found that the non-reciprocal effect also appears at low frequency (e.g. 100 MHz), which usually occurs at above 1 GHz frequency. Through introducing scale factor δF/ΔF， the non-reciprocal effect experiment is carried out with the laser wavelengths of 532 nm and 632.8 nm in Tellurium dioxide crystals. The obtained results show that the total change in the diffraction bandwidth is 50% to 60%, which basically matches the calculated result. According to this result, the non-reciprocal effect can be applied in the development of directional couplers (optical router) and other optoelectronic devices.