'flower'
145
/f-/
花 fal
/m-/
E maengl
'late'
/t-/
東 tungl
'east'
パピーノ
t'ik3
'iron'
/s-/
四 sil
'four'
/n-/
怒 nu4
/ty-
醉 tyoyl
/ty-
ty'iw2
/y-/
有 yawl
/k-/
傑 kik4
'anger' 'drunk'
'tide'
'to have'
'remarkable'
/k-/
鹟 k ́ung2
'poor'
/h-/
靴 höl
'boots'
/ng-/
E ngaeng4
'hard'
/kw-/
*kwungl
'pole'
/kw'-/
/w-/
/1-/
*kw'ay2
wang2
林 lam2
2. Initials, comparisons with SC.
'a flowery plant' 'cloud'
'the surname Lam'
KHW appears a little more conservative than SC in that it does not show the merger of /n-/ and /l-/, recently implemented in SC (at least its Hongkong variety): nu4 'anger' is kept distinct from lu4 'road', ✯ nü3 'female' from naeng2 'difficult' from laeng2 ‘orchid', etc. nak4 'history', has /n-/ where /l-/ should be expected on etymological grounds.
One character, surname Lü',
In another set of correspondences, SC appears to be more conservative than KHW: all words with SC initials /k-/, /h-/ and the 'zero initial' have had these changed to KHW /kw-/ /f-/ (from a former *hw-) and /w-/ respectively, when combining with the SC finals /-oi/, /-on/, /-ot/, as a result of the raising of these finals to KHW /-uy/, /-ung/, /-uk/ (the change in final consonants occurred independently and need not concern us here):