Involved in the transfer of acetyl-CoA into mitochondria. May also be involved in the metabolism of acetate and of ethanol. (R)-carnitine + acetyl-CoA = CoA + O-acetyl-(R)-carnitine By ethanol and by acetate. Repressed by glucose, and to a lesser extent, by galactose. Derepressed by glycerol. Belongs to the carnitine/choline acetyltransferase family.