The correct command to boot a QEMU virtual machine using hardware virtualization extensions is qemu
-accel kvm -drive file-debian.img -cdrom debian.iso -m 1024 -boot d. This command uses the -accel option to specify the hardware accelerator to use, which in this case is kvm. KVM is a full virtualization solution for Linux on x86 hardware containing virtualization extensions (Intel VT or AMD-V)1. The -drive option specifies the disk image file to use, which in this case is debian.img. The -cdrom option specifies the ISO image file to use as a CD-ROM, which in this case is debian.iso. The -m option specifies the amount of memory to allocate to the virtualmachine, which in this case is 1024 MB. The -boot option specifies the boot order, which in this case is d, meaning to boot from the CD-ROM first. References:
https://access.redhat.com/documentation/en-us/red_hat_enterprise_linux/7/html/virtualization_deployment_and_
https://fedoraproject.org/wiki/Virtualization