girl[gɜ:l]和sir[sɜ:]中的ir发音相同:[ɜ:] One day he carried off a young girl .有一天，他掳去了一个青年姑娘。

The girl looked at it with some disdain .女孩露出轻蔑的样子望着它。A girl slouched in front of her .她前头有一个姑娘，没精打采地走着。Alice was then a very pretty girl .艾丽斯那时是一个非常俊俏的姑娘。Please follow me, sir.先生，请跟我来。

不相同，sir：英 [sɜ：（r）] 美 [sɚ]

girl：英 [gɜ：l] 美 [gɜ：rl]