Phonetics and the IPA, Chapter 1, Exercise 2 Sample answer (broad transcription). Hungarian (values: s = [ʃ], sz = [s], cs = [t͡ʃ], ny = [ɲ], c = [t͡s], ö = [ø]; stress on the first syllable) sör [ʃør] nyár [ɲaːr] (á is a long [aː]) cél [t͡seːl] (é is a long [eː]) Esperanto (stress on the second-to-last syllable) ŝipo [ˈʃipo] ĉapelo [t͡ʃaˈpelo] ĝardeno [d͡ʒarˈdeno] The Hungarian values for sör, nyár and cél match the examples in Wikipedia's Hungarian phonology article. The Esperanto letter values and the stress rule are from Wikipedia's Esperanto phonology article; the full transcriptions of the three Esperanto words are built from them and are not quoted from a source.