\documentclass{report}

\usepackage{makeidx}
\makeindex

\usepackage[xindy,acronym,nonumberlist=true]{glossaries}
\usepackage{xepersian}

\settextfont[Scale=1.25]{IRNazanin}

\newglossary[glg]{english}{gls}{glo}{واژه‌نامه انگلیسی به فارسی}

\newacronym{ABMF}{ABMF}{Account Balance Management Function}
\newglossaryentry{ApplicationLayer}{type={english},name={Application Layer}, text={لایه کاربرد},description={}}

\let\oldindex\index
\renewcommand{\index}[1]{
\ifthenelse{\equal{\glsentrytype{#1}}{english}}
	{\expandafter\oldindex\expandafter{\glsentrytext{#1}}}
	{ \ifthenelse{\equal{\glsentrytype{#1}}{acronym}}
		{\expandafter\oldindex\expandafter{\glsentrytext{#1}}}
		{\oldindex{#1}}
	}
}

\begin{document}
\index{ApplicationLayer}
\index{ABMF}
\index{شبکه}
\index{Hello World}

\printindex
\end{document}