Scuba, duba. Mr. Matthews, I have obviously failed you on so many levels. An acronym is a pronounceable formation made by a combination of letters.

• 史古巴。杜巴（一个喜剧中的人名）。马修斯先生，很明显，我让你不及格到几个层次外了。首字母缩写词就是一个由字母组成的可以拼读的构成词。