The Chinese word "比萨" is formed through phonetic transliteration, where two characters are chosen solely for their sound to mimic the English word "pizza". The character "比" (bǐ) approximates the syllable "pi", and "萨" (sà) approximates "zza", resulting in a combined pronunciation that closely resembles the original term, allowing it to be integrated into Chinese while retaining auditory recognition without conveying inherent meaning through the characters themselves.