backronym

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back·ro·nym

(băk′rə-nĭm′)
n.
1. An acronym coined by constructing a phrase from words whose initial letters spell an existing word or name. For example, wiki is a backronym when it is described as standing for what I know is because wiki is a previously existing word whose original meaning is "collaborative website."
2. The phrase whose initial letters spell out such a word.

[Blend of back and acronym.]

backronym

The result of taking an existing word (which is not an acronym) or an existing acronym and using each letter of that word or acronym as the initial letter of the words in a new phrase or sentence. In other words changing the meaning of an existing acronym by making it stand for something else or treating a real word as if it were an acronym.
Translations
rétroacronyme