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由于声调对主要元音音位的影响 ,/ r/有两个条件变体 :阳平、上声 [ r]和去声 [ r],另有一个自由变体[Λr]。但依据归纳音位的原则 ,这三个变体可以并为一个音位 /er/。《汉语拼音方案》作为音位化标音方案 ,采用记音符号er来记录这个音位 ,是在同时考虑 / r/本身和整个现代汉语元音音位系统后作出的科学、合理的选择。从语音实践和音位理论两方面来看 ,以 èr拼“二”都是正确的。
Due to the influence of the tone on the phonemes of the main vowels, / r / has two conditional variants: yangping, soprano [r] and soprano [r], and a free variant [Λr]. However, based on the principle of inductive phonemes, these three variants can be combined into one phoneme / er /. As a phoneticized phonetic scheme, “Hanyu Pinyin Scheme” uses phonetic symbols “er” to record this phoneme. It is a scientific and reasonable choice after considering / r / itself and the whole system of modern vowel phonemes in modern China. From the phonetic practice and phonemic theory of two aspects, to spell “two” are correct.