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If you're using "real" ACLs for QoS, like other ACLs, they are processed sequentially, top to bottom until there's a match.
If the ACLs are being invoked by a CBWFQ class-map, the class statements are also processed top to bottom. Unlike ACLs, a class-map can use match-any, where 1st match will stop further matching, or a match-all. where 1st failure will stop further matching.
Also with CBWFQ policy-maps, classes are also matched sequentially, top to bottom, until there's a match.
