Not an acronym or an abbreviation, but your post got me thinking.
One of my first jobs was designing dies for the presses at a metal fab company. Lots of Vietnamese and other immigrant workers.
There were a few names on the time cards that always made me laugh every time I punched in.
Duc Qack was the most innocent one. (can't remember the exact spelling - it was 30 years ago)
... there were two others that were funnier, but as I type this I'm thinking this being a family web site and all, I really shouldn't say them. One of them rhymed with the Duc man. The other was significantly worse.