A is for the Enterprise-A, IE the one we saw in the two last TOS movies.
B is for Borg Balls.
C is for Borg Cajones, aka Borg Cubes.
D is for Borg Dicks, in that they're all dicks. OK, they're victims, but let's face it, they're all dicks.
E is for emotions. Borg drones don't have them, which is...