I learned a new word just now: ‘backronym.’ This refers to a situation where you take an existing acronym and create a new description based upon it. The excellent web comic PhD could be considered an example.
Somehow, this all arose from re-watching Oh Brother, Where Art Thou: definitely one of the better films of the last decade.

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I remember now how it happened. The bank robber mentioned the Walther PPK. That made me curious enough to check the Wikipedia entry. That entry mentions the term ‘backronym.’
A very fine film.
The Coen brothers are very talented.
I want to see all of their films.
I have seen a fair few. I think ‘Miller’s Crossing’ is currently my favourite next to ‘O Brother…’; the order shifts depending on my mood.
Then ‘Barton Fink’
There are hundreds of backronyms related to computers:
http://www.ahajokes.com/com088.html
PCMCIA: People Can’t Memorize Computer Industry Acronyms
So does the army:
http://en.wikipedia.org/wiki/List_of_U.S._Army_acronyms _and_expressions#Slang_initialisms_and_acronyms
No Country for Old Men:
http://www.metafilter.com/61617/Return-to-Form