Putonghua
initial
Cantonese
initial
Example (characters) Example (words)
sh *s 沙saa1, 山saan1, 商soeng1,

燒siu1, 舌sit6, 誰seoi4, 升sing1,

史si2, 書syu1, 順seon6
山地saan1 dei6

商人soeng1 jan4

歷史lik6 si2
*c 杉caam3, 奢ce1,設cit3,

始ci2, 束cuk1,刷caat3
奢侈ce1 ci2

開始hoi1 ci2

刷新caat3 san1
z 折zit3 折返zit3 faan2
例外 廈haa6 大廈daai6 haa6