1、母音對應:
[a:] —— ar [ʌ] —— u
[æ] —— a [e] —— e
[i:] —— e [ɪ] —— i/y
[ə:] —— er/ir/ur [ə] —— a
[ɔ:] —— or [ɔ] —— o
[u:] 和 [u] —— oo/u
[ai] —— i/y [ei] —— a
[ɔi] —— oi/oy
[au] —— ou/ow
[əu] —— ow/oa/o
[ɛə] —— are/air
[iə] —— ere
[ɔə] —— ore
[uə] —— ure
[aiə] —— ire
2、子音對應:
[b] —— b
[p] —— p
[t] —— t
[d] —— d
[f] —— f
[v] —— v
[k] —— k/c
[g] —— g
[l] —— l
[m] —— m
[n] —— n
[s] —— s
[z] —— z/s/ce
[j] —— y
[w] —— w
[dʒ] —— ge
[tʃ] —— ch
[ ʃ ] —— sh
[ʒ] —— s
[θ] —— th
[ð] —— th
[ŋ] —— ng
[r] —— r
[tr] —— tr
[dr] —— dr
[ts] —— ts
[dz] —— ds