The accessory jack on the Baofeng UV-5R is a Kenwood compatible two(2)-pin design. Many imported radios use Kenwood compatible 2-pin connector including Baofeng and Wouxun. In the hand speaker microphone accessory inductors are for filtering. It uses an electret condesor mic capsule with a small FET preamplifier.
The speaker microphone connector uses two TRS Phono Plug connectors. The speaker audio output is a 2.5mm TRS while the microphone (the larger) input connector is the 3.5mm TRS, both femail into the HT. On the connector the tip of the 3.5mm plug and the ring of the 2.5mm plug are for the USB programming connection. The specification in the radio manual indicates an audio output of 1W into 16 Ohms.