| Abbreviation | Definition |
|---|---|
| SMIC | Semiconductor Manufacturing International Corporation |
| SMIEC | Sinar Megah Indah Engine Component |
| SMILE | Southern Mills Inc Learning Enrichment |
| SMILE | Stoney Middleton Interest Leisure Enterprise |
| SMK | Syn Mun Kong Insurance Company |
| SMKW | Smokey Mountain Knife Works |
| SMKY | Smokey Hill |
| SMLAC | Southeastern Massachusetts Legal Assistance Corporation (New Bedford, MA) |
| SMLC | Savannah Multi List Corporation |
| SMM | Sales and Marketing Management |
| SMM | Scale Model Miniatures |
| SMM | Shelley Machine & Marine, Inc., Sarnia, Ontario, Canada |
| SMM | Strategic Marketing Montreal |
| SMME | Small, Medium, Macro Enterprise |
| SMME | Small, Medium, & Macro Enterprise |
| SMME | SmartMetric Inc. |
| SMN | Scientific & Medical Network |
| SMN | Smokey Mountain Net |
| SMO | Seattle Metal Online |
| SMOC | Shell Multivariable Optimizing Controller |