The spelling of the word "BSMFT" can be explained through the use of IPA phonetic transcription. The first letter, "B," is pronounced as the voiced bilabial-occlusive sound /b/. The second letter, "S," is pronounced as the voiceless alveolar-fricative sound /s/. The third letter, "M," is pronounced as the voiced bilabial-nasal sound /m/. The fourth letter, "F," is pronounced as the voiceless labiodental-fricative sound /f/. Finally, the last letter, "T," is pronounced as the voiceless alveolar-stop sound /t/. Together, these sounds create the unique spelling of the word "BSMFT."