http://en.wikipedia.org/wiki/Backronym

A backronym or bacronym is a phrase constructed after the fact to make an existing word or words into an acronym. Backronyms may be invented with serious or humorous intent, or may be a type of false or folk etymology.

"Meredith G. Williams of Potomac" defining it as the "same as an acronym, except that the words were chosen to fit the letters."[1]

Differences from acronyms

An acronym is a word derived from the initial letters of a phrase:[2] For example, the word radar comes from "Radio Detection and Ranging."[3]

By contrast, a backronym is constructed by taking an existing word already in common usage, and creating a new phrase using the letters in the word as the initial letters of the words in the phrase. For example, the United States Department of Justice assigns to their Amber Alert program the meaning "America's Missing: Broadcast Emergency Response",[4] although the term originally referred to Amber Hagerman, a 9-year old abducted and
murdered in Texas in 1996.

12-step programs
Alcoholics Anonymous and other 12-step programs have a verbal culture that makes extensive use of backronyms. They're used as teaching tools, similar to slogans such as "one day at a time," or "Let go, let God," but often have an ironic edge.

God = Good Orderly Direction[6]
Halt = Hungry Angry Lonely or Tired[7]
Slip = Sobriety Losing Its Priority[8]
Denial = Don't Even Notice I Am Lying[9]
Fine = Freaked out, Insecure, Neurotic and Emotional[9]

如果你光顾麦当劳的厕所,也会看到 m.u.s.t. d.o 这个backcronmy
must do和提醒员工上班时要保持个人卫生以及厕所清洁的标准有关。具体什么我忘了。有专门光顾去抄录的留言吧。

比如: phat = pretty hot and tempting