Pronunciation guide: IPA symbols, stress and word endings

θ	thin	ð	this	ʃ	she	ʒ	measure
tʃ	church	dʒ	judge	ŋ	sing	j	yes

p b t d k g f v s z h m n l r w sound as in ordinary English spelling.

ˈ main stress, before the stressed syllable: /ˈwɔːtə/ water · ˌ lighter (secondary) stress: /ˌʌndəˈstænd/ understand
ː a long vowel · (r) an r said only in accents that pronounce it (most American, Scottish, Irish)

-s / -es (plurals; he/she form of verbs): /s/ after voiceless sounds (cats), /z/ after voiced (dogs), /ɪz/ after s, z, sh, ch, j sounds (buses, watches). Spelling: -es after s, x, z, ch, sh; consonant + y → -ies (city → cities).
-ed (past): /t/ after voiceless sounds (walked), /d/ after voiced (played), /ɪd/ after t or d (wanted). Spelling: love → loved, stop → stopped, carry → carried.
-ing: make → making, run → running, see → seeing.
Irregular: go, went, gone · be, was, been · see, saw, seen · man → men · child → children · mouse → mice.
Older (King James) forms: -eth = -s (he loveth = he loves) · -est with “thou” (thou lovest) · spake = spoke.

underlying

adjective, noun

Also a form of underlie

Forms underlyings

adjective (literal) Lying underneath. “We dug down to the underlying rock.”
adjective Basic or fundamental. “Points and straight lines are underlying elements of geometry.”
adjective Implicit. “Many nursery rhymes have an underlying meaning.”
noun (finance) The entity from whose performance a derivative derives its value.

Synonyms

By surface analysis, underlie + -ing.

adjective Lying under or beneath; hence, fundamental; as, the underlying strata of a locality; underlying principles.

Sources: Wiktionary · WordNet 3.0 · Webster’s 1913 — from the Wiktionary entry “underlying”, CC BY-SA 4.0. Details