| SBU | sec-butyl | 仲丁基 |
| SBU | strategic business unit (SBU) | 战略经营/业务单位 |
| SBU | South Bank University | 南岸大学 |
| SBU | Sense and Brake Unit (railway) | 感应和制动单元（铁路） |
| SBU | Sociedad Brasileira de Urologia | 巴西泌尿外科学会 |
| SBU | Sluzhba Bezpeky Ukrayiny (Ukrainian intelligence organization) | Sluzhba Bezpeky Ukrayiny（乌克兰情报组织） |
| SBU | Statens Beredning för Medicinsk Utvärdering (Swedish Council on Technology Assessment in Health Care) | Statens Beredning för Medicinsk Utvärdering (Swedish Council on Technology Assessment in Health Care) |
| SBU | Static Build Unit (Linux from Scratch V6.0) | 静态构建单元（Linux 6.0版） |
| SBU | Sensitive But Unclassified | 敏感但未分类 |
| SBU | Stream Buffer Unit | 流缓冲单元 |
| SBU | Separate Business Unit | 独立业务部门 |
| SBU | Southwest Baptist University (Bolivar, MO) | 西南浸会大学（玻利维亚，MO） |
| SBU | Strategic Business Unit | 战略业务部门 |
| SBU | Swedish Council on Technology Assessment in Health Care | 瑞典卫生保健技术评估委员会 |
| SBU | Standard Build Unit (Linux from Scratch V6.1+) | 标准建设单位(Linux从零开始V6.1 +) |
| SBU | System Billing Units | 系统计费单位 |
| SBU | St. Bonaventure University (St. Bonaventure, New York) | 圣博纳文特尔大学（纽约圣博纳文特尔） |
| SBU | Single Bargaining Unit | 单一谈判单位 |
| SBU | Small Business Unit | 小型企业单位 |
| SBU | Shahid Beheshti University (Teheran, Iran) | Shahid Beheshti大学（伊朗德黑兰） |
| SBU | Small Brain Unit | 小型大脑单元 |
| SBU | Strategies Business Unit | 战略业务部门 |
| SBU | Select Business Unit | 选择业务部门 |
| SBU | Stony Brook University (State University of New York) | 石溪大学（纽约州立大学） |
| SBU | Springbok, South Africa | 南非Springbok |
| SBU | Strategy Benchmarking And Unity | 战略基准和统一 |
| SBU | Small Battle Unit | 小型作战单位 |
| SBU | Static Binutils Unit (Linux from Scratch) | 静态Binutils单元（Linux从头开始） |
| SBU | Strategic Base Unit | 战略基地单位 |
| SBU | Secondary Building Unit | 辅助建筑单元 |
| SBU | Saint Bonaventure University | 圣博纳文大学 |
| SBU | Sales Business Unit | 销售业务部门 |
| SBU | Stony Brook University | 石溪大学 |
| SBU | Southwest Baptist University | 西南浸会大学 |
| SBU | Special Boat Unit | 特种艇组 |
| SBU | System Bypass Unit | 系统旁通装置 |
| SBU | Separate But Unequal | 分开但不相等 |
| SBU | Static Bash Unit (Linux from scratch) | 静态Bash单元（Linux从头开始） |
| SBU | Sequential build-up | 顺序堆积 |
| SBU | Sub-Binding Update | 子绑定更新 |
| SBU | Standard Business Unit | 标准业务部门 |