It essentially is. Putting someone down to help someone else is counter-intuitive. Someone is going to die, so why be the one to kill them? In saving one life, you end another. One that has likely been spent versus one with unimaginable potential. A fetus is a multicellular organism which is undoubtedly alive. It will grow into an infant human, which only human fetuses can do. if an adult human male is the only thing that can advance to the next stage of its life (Elderly man), logically the same applies vice versa. Therefore, if an infant male is the only thing capable of becoming a male child, and that child is alive and human, then the fetus is human.
So no, abortion is never acceptable. It is, quite literally, murder.