The Chinese word "皮埃尔" is formed through phonetic transliteration, specifically by selecting characters that approximate the sounds of the French name "Pierre": "皮" (pí) corresponds to the "Pi" sound, "埃" (āi) captures the "e" or "er" sound, and "尔" (ěr) represents the final "r" sound, creating a spoken equivalent in Mandarin without considering the literal meanings of the characters.