我也順便問了Phonetics教授 Here's her reply, You are right that Mandarin 'p' lines up with English 'b' and Mandarin 'ph' with English 'p' so why is English described as a voicing language rather than an aspiration language? It is because there are other contexts to consider as well. E.g. in intervocalic position when the first vowel is stressed, English 'p' is not aspirated and 'b' is more voiced than in initial position. Basically, then, in English, aspiration is contextually-determined. But since one of the contexts in which it occurs is particularly salient (word-initial), there is a temptation to conclude that it is an aspiration language. ※ 引述《racquet (TC)》之銘言： : Ladefoged寫English p b are essentially voiceless : 在transcribe英文時，用的IPA符號就是p和b (broad transcription) : 但在Mandarin，ㄆㄅ應該就是對應到英文的p b對嗎? : 那為什麼在Mandarin的IPA Consonant Chart， : ㄆ是p aspirated (with h superscript)，而ㄅ是p : 而在台語的chart，b其實是用來代表像是"肉"這個音? : 為什麼英中兩種語言要用不同符號transcribe基本上是一樣的音? --

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