中的ir发音相同吗，girl和sir

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。