What the Difference between accumulator and register?

The accumulator is a general register that holds a value. It is also a special register that can be used as the target for the result of various arithmetic or logical computations. For instance, if you wanted to add two numbers, you could load the first into the accumulator, add the second to the accumulator, and then store the accumulator where wanted.

The instruction register is an internal register that holds the value of the instruction opcode in order for the 8085 to decode and process the instruction. While it is shown on the Intel block diagram for the 8085, it is not directly accessible by the running program - it is for internal use only by the 8085.