The word "噶尔" is formed through phonetic transcription, where each character is selected solely for its sound to approximate a foreign term. The character "噶" provides the initial sound similar to "ga" or "gar", while "尔" contributes the final sound akin to "er" or "r", resulting in a combined pronunciation used primarily for transliterating names, such as in the place name "噶尔县" (Gê'ər County).