In thermal-electrical analogy, charge is considered analogous to temperature. This is because both charge and temperature are quantities that can be used to describe the state of a system. Charge is a measure of the amount of electric charge in a system, while temperature is a measure of the average kinetic energy of the particles in a system. Both charge and temperature can be used to predict the behavior of a system. For example, the higher the charge in a system, the more likely it is that the system will experience an electric current. Similarly, the higher the temperature in a system, the more likely it is that the system will experience a change in state.
Option A is incorrect because heat flow is not a quantity that can be used to describe the state of a system. Heat flow is a process that transfers energy from one system to another.
Option B is incorrect because the reciprocal of heat flow is not a quantity that can be used to describe the state of a system. The reciprocal of heat flow is a measure of the resistance to heat flow.
Option C is incorrect because the reciprocal of temperature is not a quantity that can be used to describe the state of a system. The reciprocal of temperature is a measure of the specific heat of a substance.
Option E is incorrect because charge is considered analogous to temperature in thermal-electrical analogy.