Aah can remember hearin' this on my first 'Sod's Opers' in 1966 and bein' told it was haned doon from 'Sea-Dad' to 'sprog' for generations.

Aah've heard variations within the various Naval Services (Fleet Air Arm, General Service, Engineering) but aall disgustingly filthy.

" A is for a*sehole all covered in p*ss
B is the b*stard what give it a kiss......" Etc etc

Most sailor songs were filthy parodies and aah was mightily impressed to learn that the other services had THEIR filthy songs an' aall - It's just that sailors seemed to be the most base and corrupt! Too much time on their hands aah suppose

Aa've got the MP3 and the words to 'The Sailor's Naughty Alphabet' by Fairport if anybody wants them.