| S/NO | Abbr. | Meaning |
| 1 | BS | Baby Shower |
| 2 | BS | Bachelor of Science |
| 3 | BS | Bachelor of Surgery |
| 4 | BS | Back Side (skate term) |
| 5 | BS | Back Sight (surveying) |
| 6 | BS | Back Stage |
| 7 | BS | Back Stock |
| 8 | BS | Back to School |
| 9 | BS | Backing Store |
| 10 | BS | Backside (extreme sports) |
| 11 | B/S | Backside (extreme sports) |
| 12 | BS | Backspace |
| 13 | BS | Backstab (Starcraft game) |
| 14 | BS | Backstroke (swimming) |
| 15 | BS | Bad Science |
| 16 | BS | Bahamas (country code and domain code) |
| 17 | BS | Bailter Space (band) |
| 18 | BS | Baking Soda |
| 19 | BS | Balance Shafts (Nissan) |
| 20 | BS | Balance Sheet |
| 21 | B/S | Balance Sheet (accounting) |
| 22 | BS | Balanced Scorecard |
| 23 | BS | Ballistic Skill (gaming) |
| 24 | BS | Baltimore Sun (newspaper) |
| 25 | BS | Band Saw |
| 26 | BS | Bank of Slovenia |
| 27 | BS | Bank of Springfield (The Simpsons) |
| 28 | BS | Barber Shop |
| 29 | BS | Barbra Streisand |
| 30 | BS | Barfko Swill (Frank Zappa Production Company) |
| 31 | BS | Bariatric Surgery (weight loss) |
| 32 | BS | Bart Simpson |
| 33 | BS | Base Station |
| 34 | BS | Basel Stadt (Basel Town; Suisse Half Canton) |
| 35 | BS | Basel-Stadt (canton postcode, Switzerland) |
| 36 | BS | Basic Sediment |
| 37 | BS | Basic Software |
| 38 | BS | Basic Strategy (blackjack card game) |
| 39 | BS | Basin Slope |
| 40 | BS | Bass Saxophone |
| 41 | BS | Bath Salt |
| 42 | BS | Battle Sphere (Atari Jaguar video game) |
| 43 | BS | Battle Staff |
| 44 | BS | Battle Support |
| 45 | BS | Battlestations |
| 46 | BS | Bayesian Score |
| 47 | BS | Be Smart |
| 48 | BS | Be Specific |
| 49 | BS | Be Sweet |
| 50 | BS | Beam Splitter |
| 51 | BS | Beauty Shop |
| 52 | BS | Belgisch Staatsblad (Dutch; Belgian government publication) |
| 53 | BS | Bellow Sealed (plumbing) |
| 54 | BS | BellSouth Corp. (telephone company) |
| 55 | BS | Belt Sander |
| 56 | BS | Bend Stiffener (petroleum industry) |
| 57 | BS | Bentonite slurry (tunnel boring machines) |
| 58 | BS | Bering Sea |
| 59 | BS | Bering Strait |
| 60 | BS | Berkhouse/Snyder (music duo) |
| 61 | BS | Berufsschule (German: vocational school) |
| 62 | BS | Best Speaker (Toastmasters) |
| 63 | BS | Beta Sigma (fraternity) |
| 64 | BS | BetalingsService (Danish: Payment Service) |
| 65 | BS | Betrayed Spouse |
| 66 | BS | Bible Study |
| 67 | BS | Biden Shot (political slang) |
| 68 | BS | Bien-Etre Sociale (Canadian French: welfare) |
| 69 | BS | Big Screen |
| 70 | BS | Big Shot |
| 71 | BS | Big Show (WWE wrestler) |
| 72 | BS | Big Sister |
| 73 | BS | Big Smile (Internet chat) |
| 74 | BS | Big Smoke (gaming character, GTA:SA) |
| 75 | B/S | Bill of Sale |
| 76 | BS | Bill of Sale |
| 77 | BS | Billing System |
| 78 | BS | Billy Squire (rock singer) |
| 79 | BS | Bi-Metallic Strip |
| 80 | BS | Bina Swadaya |
| 81 | BS | Binnenlandse Strijdkrachten (Dutch) |
| 82 | BS | Biochemical Society (London, UK) |
| 83 | BS | Bioshock (game) |
| 84 | BS | Bio-Son |
| 85 | BS | Bipolar Signal |
| 86 | BS | Birchwood School (West Nyack, NY) |
| 87 | BS | Bird Screen (drawings for HVAC fan or louver accessory) |
| 88 | BS | Birth Son (adoption) |
| 89 | BS | Bis Spater (German: see you later) |
| 90 | BS | Bisexual |
| 91 | BS | Bishop’s Stortford (England, UK) |
| 92 | BS | Bi-Synchronous |
| 93 | B/S | Bit Sync |
| 94 | BS | Bit Synchronizer |
| 95 | BS | Bitch Shield |
| 96 | B/S | Bits Per Second |
| 97 | BS | Bitumen Solution |
| 98 | BS | Bjarne Stroustroup (creator of C++ language) |
| 99 | BS | Black Sabbath (band) |
| 100 | BS | Black Scholes (option pricing model) |
| 101 | BS | Black Shot (game) |
| 102 | BS | Black Stallion |
| 103 | BS | Blacksmith (gaming, Ultima Online) |
| 104 | BS | Blazin’ Squad (band) |
| 105 | BS | Blazing Swamp (Lineage 2 game) |
| 106 | BS | Blessed Sacrament |
| 107 | BS | Blind Spot |
| 108 | BS | Blister Steel |
| 109 | BS | Block Sorting |
| 110 | BS | Block Specification |
| 111 | BS | Blocked Shot (basketball) |
| 112 | BS | Blocking Series |
| 113 | BS | Blood Stained (Everquest) |
| 114 | BS | Blood Star (Diablo game) |
| 115 | BS | Blood Sugar |
| 116 | BS | Bloom Syndrome |
| 117 | BS | Blowing Snow (weather reports) |
| 118 | BS | Blown Save (baseball) |
| 119 | BS | Blue Seed (anime) |
| 120 | BS | Blue Sky |
| 121 | BS | Blue Springs (Missouri) |
| 122 | BS | Bluespec (filename extension) |
| 123 | BS | Bob Seger |
| 124 | BS | Body Shopping (bringing in foreign contractors to work for the US companies at lower salaries) |
| 125 | BS | Bohemia Suburbana (Guatemala rock group) |
| 126 | BS | Boiler, Steam |
| 127 | BS | BOINC (Berkeley Open Infrastructure for Network Computing) |
| 128 | BS | Bolivar(s) (Venezuelan currency) |
| 129 | BS | Bomb Squad |
| 130 | BS | Bombardment Squadron |
| 131 | BS | Bon Scot (singer) |
| 132 | BS | Bonus Stage (band) |
| 133 | BS | Bonus Stage (cartoon) |
| 134 | BS | Boob Squish (mammogram) |
| 135 | BS | Bookstore |
| 136 | BS | Boolean Search |
| 137 | BS | Boondock Saints (movie) |
| 138 | BS | Boot Sector |
| 139 | BS | Boot Sequence |
| 140 | BS | Bore Sight |
| 141 | BS | Boston Stoker (coffee company) |
| 142 | BS | BotServ (IRC Bot Server) |
| 143 | BS | Bound States |
| 144 | BS | Boundary Scan |
| 145 | BS | Boundary Stone (UK maps) |
| 146 | BS | Bovine Scatology |
| 147 | BS | Bow String (Runescape gaming) |
| 148 | BS | Bowel Sounds (medical) |
| 149 | BS | Box Score |
| 150 | BS | Boy Scouts |
| 151 | BS | Boz Scaggs |
| 152 | BS | Brain Stem |
| 153 | BS | Braunschweig, Germany |
| 154 | BS | Brawl Stars |
| 155 | BS | Breaking Strain |
| 156 | BS | Breaking Strength |
| 157 | BS | Breast Stroke |
| 158 | BS | Breath Sounds |
| 159 | BS | Brescia (Lombardia, Italy) |
| 160 | BS | Briggs & Stratton (Wauwatosa, WI) |
| 161 | BS | Bright and Shiny (recycling) |
| 162 | BS | Bristol (postcode, United Kingdom) |
| 163 | BS | British Standards |
| 164 | BS | Britney Spears |
| 165 | BS | Brittany Spaniel |
| 166 | BS | Broadcast Satellaview (Super Nintendo Entertainment System) |
| 167 | BS | Broadcast Satellite |
| 168 | BS | Broadcast Source (US DoD) |
| 169 | BS | Broadcasting Satellite |
| 170 | BS | Broadcasting System |
| 171 | BS | Brodosplit (Shipyard Company, Split, Croatia) |
| 172 | BS | Broken Saints (webcomic) |
| 173 | BS | Broken Stowage (shipping) |
| 174 | BS | Bronze Star |
| 175 | BS | Brothers & Sisters |
| 176 | BS | Brown Sugar |
| 177 | BS | Bruce Springsteen |
| 178 | BS | Brushed Stainless (product feature) |
| 179 | BS | B-Spline |
| 180 | BS | Budgetary Support |
| 181 | BS | Buffalo Sabres (NHL) |
| 182 | BS | Bulk Store |
| 183 | BS | Bull Snot (polite form) |
| 184 | BS | Bull Stuff (polite form) |
| 185 | BS | Bungie Sightings (bs.bungie.org) |
| 186 | BS | Bungie Software (Microsoft-owned game developer) |
| 187 | BS | Bungie Studios (gaming company) |
| 188 | BS | Burst Size |
| 189 | BS | Bus Schedule |
| 190 | BS | Busch Sulzer (ship engine) |
| 191 | BS | Business Segment |
| 192 | BS | Business Services |
| 193 | BS | Business Studies |
| 194 | BS | Business Stupidity (opposite of Business Intelligence) |
| 195 | BS | Business System |
| 196 | BS | Butthole Surfers (band) |
| 197 | BS | Buy Stop (trading markets; stocks, bonds, commodities) |
| 198 | B/S | Byron Station |
| 199 | B/s | Bytes per Second |
| 200 | BS | Motor Starter (motor-driven cam type) |