AAC is a sound encoded file format developed by Fraunhofer IIS, AT&T, Dolby and Sony. Its name stands for Advanced Audio Coding. The AAC format is an industry standard and was created as an improved alternative to the most common MP3 audio file format. AAC files do have slightly improved features compared to MP3s. Let's say this format provides the opportunity for improved processing of frequencies above 16 kHz. At the same time, the sound quality of AAC files is closer to the original sound source.
MOV is one of the most common multimedia file formats. It was developed by Apple Computer, compatible with Macintosh and Windows platforms. It was first used actively in the early 1990s after Apple launched its QuickTime Media Player, so it’s sometimes called QuickTime. At first, it was a unique format for audio and video data, but later its competitors such as AVI, AMV, FLV, Real Media appeared. MOV files are currently standard for storing movies and any other video.