The Chinese word 戴尔 is formed through phonetic transliteration, specifically representing the English brand name "Dell". The character 戴 (dài) approximates the sound "Da", and 尔 (ěr) approximates "el", together creating the pronunciation "Dài-ěr" to mimic the original name. This method assigns characters based solely on sound without regard to their literal meanings, which is a standard approach for adapting foreign names into Chinese.