<sod>In Fuzhou dialect codas {{IPA|/-m/}}, {{IPA|/-n/}}, and {{IPA|/-ŋ/}} have all merged as {{IPA|/-ŋ/}}; and {{IPA|/-p/}}, {{IPA|/-t/}}, {{IPA|/-k/}} have all merged as {{IPA|/-ʔ/}}. Seven vowel phonemes, together with the codas {{IPA|/-ŋ/}} and {{IPA|/-ʔ/}}, are organized into forty-six [[Syllable rime|rimes]].<ref>{{cite thesis |last=Peng |first=Gongguan |date=2011 |title=A phonetic study of Fuzhou Chinese |type= |chapter= |publisher=City University of Hong Kong |docket= |oclc= |url=http://dspace.cityu.edu.hk/handle/2031/6514 |access-date=}} Note that the thesis does not mention all the tonal allophones (close/open) of the rimes.</ref><eod>
<sod>In Fuzhou dialect codas {{IPA|/-m/}}, {{IPA|/-n/}}, and {{IPA|/-ŋ/}} have all merged as {{IPA|/-ŋ/}}; and {{IPA|/-p/}}, {{IPA|/-t/}}, {{IPA|/-k/}} have all merged as {{IPA|/-ʔ/}}. Seven vowel phonemes, together with the codas {{IPA|/-ŋ/}} and {{IPA|/-ʔ/}}, are organized into forty-six [[Syllable rime|rimes]].<ref>{{cite thesis |last=Peng |first=Gongguan |date=2011 |title=A phonetic study of Fuzhou Chinese |type= |chapter= |publisher=City University of Hong Kong |docket= |oclc= |url=http://dspace.cityu.edu.hk/handle/2031/6514 |access-date=}} Note that the thesis does not mention all the tonal allophones (close/open) of the rimes and does not analyse phonemes independent of tonal allophones.</ref><eod>