Backronym
A backronym is an acronym that looks as if its meaning was chosen to fit an existing word, whether the fit is deliberate or accidental (see contrived acronym[?]).
For example, BASIC is apparently a "basic" programming language, and it stands for "Beginner's All-purpose Symbolic Instruction Code". The word acronym has even been made into a backronym - "Abbreviated Coded Rendition Of Name Yielding Meaning" (from BIBLIA (http://www.geocities.com/ben-fuzzybear/acronyms.html))
Examples:
These kind of acronyms are very common, see Canonical Abbreviation/Acronym List (http://www.astro.umd.edu/~marshall/abbrev.html)
[a portmanteau of back + acronym]. A hackish expression for a word interpreted as an acronym that was not originally so intended. This is a special case of what linguists call back-formation. Discovering
backronyms is a common form of wordplay among hackers.
Compare to retronym
This following is based on the "Backronym" section of the Jargon File. The Jargon File is in the public domain.