The spelling of the words "has tree" may seem confusing to some people, but it is actually quite simple. The first word, "has," is spelled using the phonetic transcription /hæz/, with the letter "s" at the end representing the "z" sound. The second word, "tree," is spelled using the phonetic transcription /tri/, with the letter "e" at the end remaining silent. Together, the words "has tree" are spelled using the phonetic transcription /hæz tri/.