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I know I'm not the only person who thought this upon watching the second movie. Focusing mainly, on this lady right here:
In the first movie, she has no name, known simply at the 'Whippet Angel', who has a high rank in Heaven and introduces Charlie to being dead. She looks very different than her sequel counterpart. In the sequel, however, they never say Annabelle is the same as the Whippet Angel from the first movie. In fact, take a good look at Annabelle.

So many differences. One, she has wings, two, her ponytail is the same color as her main coat. Her face and underbelly colors are much more lighter in the original, and quite honestly I have no clue where her ears went in the second one.
Let's take a look now at Annabelle in the series.

Wildly different than our original Whippet Angel, with a more slender face and neck. Plus, the jobs they have in movies is different. The Whippet angel's job revolves around welcoming dogs into heaven in the hall of judgement, along with placing them in the book of records. It can be assumed normal dogs are moved along my the little puppies that began to give him a cloak and wings, with her staying behind, but in Charlie's case, maybe she followed him because she wanted to make sure he didn't wind a watch. Annabelle is more associated with awarding heaven dogs with trophies, and dealing with trouble. The Whippet Angel appears to charlie in a floating blue orb, while Annabelle appears in a variety of things, like tires, drinks and so on. And yes, their voices are extremely different. I get that they couldn't nab the same voice actor, but geez they didn't even try. The Whippet Angel has a soft, musical voice while Annabelle has a sharp, 'matter of factly voice' (that can be a bit annoying). The Whippet Angel also took the liberty of bringing Charlie to heaven and defeating the Devil herself, proving she may have had a attachment to him.
Annabelle never mentions anything that happened in the first movie, nor does Charlie ever reference anything he ever did with her in the first, from winding the watch to flirting. At the end of the first movie, the Whippet Angel and Charlie are on friend's terms, seeming happy to be floating around on pink clouds. In the sequel, she doesn't look like she really cares for him, other than being desperate to get the horn back and taking the first volunteer. In fact, it looks more like she looks down on him more than anything else. The Whippet Angel also makes her entrances by appearing from the same blue orb, which Annabelle does not.
So. Are these the same?
I am personally leaning torward's the answer no, but that may be because of my preference towards to original. Thoughts?

I see your point but I would say that they are the same. I would think that the main reason they look different is because the first was made by Bluth-Sullivan Studios but the second is made by MGM animation instead.

Nice

Yeah, I realize they are made to be the same but there is little to no resemblance besides pink being her main color and a ponytail (even that's the wrong color though) in design and personality. -shrug- Who knows she could even be the whippet angels mom.

i would say Annabelle is the whippet angel of heaven the only one higher than her is the Chief he is the Gabriel of dog heaven

I suppose it's like James Bond. Where there are a few different actors all with different appearances but they are all still James Bond.

Well I guess so Charlie fan_2 it is that way it seems

That's just the best way I could think of looking at it.

i though about it for a couple days and your absolutely right Charlie fan_2

Very good find!

Very Nice Info. Canonily , All 3 Are the same Character.

Very interesting indeed... Nice find there!

Personally I think they're both the same. Sequel animators just don't pay attention to original design and messed her up.