The Toshiba seems to have a 3rd gen (Ivy Bridge) Core i3 @ 1.8GHz and the Intel HD 4000 graphics core. The Acer has an Ivy Bridge Penitum @ 2.4GHz but only an Intel HD graphics core. The Core i3 has Hyper Threading while the Penitum does not. That helps a bit with the difference in clockspeed. Over the Pentium CPU is probably a little more powerful.
Both CPUs are capable of handling browsing. Browsing is actually dependent on the speed of your internet connection.
If you are looking to play games then you want the Toshiba laptop since it has the Intel HD 4000 graphic core. The Acer does have a higher screen resolution which means it is better for multitasking if you like having many windows open and switch back and forth periodically between them.