UPS stands for United Parcel Service, an American company that carries parcels and packages around the world. You say the three letters separately: U-P-S. Their trucks and uniforms are dark brown, which is why their old slogan played on the colour. In everyday English the name is used like a verb-less shorthand for the service itself: 'I'll send it by UPS', 'UPS lost my package', 'the UPS guy came this morning'. It sits alongside FedEx and DHL as one of the big international couriers, so for a Taiwanese student it belongs in the same mental box as 黑貓 or 順豐 — a private company, faster and more expensive than the ordinary post office. One warning that costs people real money: UPS bills the receiver for customs duty and a handling fee on international parcels, which surprises first-time buyers. Also be careful with the letters. UPS in a computer shop means an uninterruptible power supply — the battery box that keeps your machine on during a blackout. Same three letters, completely different thing, and context is your only guide. This entry is about the delivery company.