QBASIC is a programming language that was developed by Microsoft Corporation in the 1980s. The spelling of "QBASIC" can be broken down phonetically into two parts: "kju:" and "bæsɪk". The first part, "kju:", represents the sound of the letter "Q" followed by the letter "U". The second part, "bæsɪk", represents the phonetic sounds of the letters "B", "A", "S", "I" and "C" in the order they appear. Using these two parts together, we can properly spell out "QBASIC" in phonetic transcription.