Sound wave is an extensively existing mechanical wave, especially in marine and industrial plants where low-frequency acoustic waves are ubiquitous. The effective collection and utilization of sound waves provide a fresh new approach to supply power for the distributed nodes of the rapidly developing Internet of Things technology. In this paper, a novel acoustic triboelectric nanogenerator (QWR-TENG) was proposed for efficient low-frequency acoustic energy harvesting. QWR-TENG consisted of a quarter-wavelength resonant tube, a uniformly perforated aluminum film, an FEP membrane, and a conductive carbon nanotube coating. Simulation and experimental studies showed that QWR-TENG has two resonance peaks in the low-frequency range, which effectively extends the response bandwidth of acoustic–electrical conversion. The structural optimized QWR-TENG has excellent electrical output performance, and the maximum output voltage, short-circuit current and transferred charge are 255 V, 67 μA, and 153 nC, respectively, under the acoustic frequency of 90 Hz and sound pressure level of 100 dB. On this basis, a conical energy concentrator was introduced to the entrance of the acoustic tube, and a composite quarter-wavelength resonator-based triboelectric nanogenerator (CQWR-TENG) was designed to further enhance the electrical output. Results showed that the maximum output power and the power density per unit pressure of CQWR-TENG reached 13.47 mW and 2.27 WPa−1m−2, respectively. Application demonstrations indicated that QWR/CQWR-TENG has good capacitor charging performance and is expected to realize power supply for distributed sensor nodes and other small electrical devices.