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Go to the Kobo website and to your library. If there are any download options they'll be listed there next to the book. Options will be for DRM'd ePub, DRM'd PDF or DRM-Free ePub. For some books there won't be a download option, this means they are kePub's (Kobo proprietary ePub's) and only work with Kobo's readers and reading apps (unless you do some DRM removal work).
Your URLLink.acsm file is a "download ticket" for a DRM'd book (ePub or PDF) and when opened with Adobe Digital Editions (ADE) will initiate a download into that program. You'll want to setup and Adobe ID and activate ADE with it as this ID can then be entered into various readers and reading apps to allow DRM'd books to be read. When saying your Mac's Reader app loads the acsm, perhaps you mean you already have ADE installed?
To get the downloaded book into Calibre you want to go to the books actual location and add that file to Calibre. IIRC on a Mac the files are stored at Documents---> Digital Editions
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