Hi Ahmed,
in Livecode go to menu "Help" -> "Android Release Notes"
and search for "Multi-channel sound support" (Page 33 in Livecode 5.5.3)
That PDF is the only documentation for ANDROID, so be sure to read it frequently
Basically "soundchannes" are the same as for iOS but uses a slightly other snytax:
mobilePlaySoundOnChannel sound, channel, type
Best
Klaus