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Linearized mass conservation, momentum balance and the isentropic pressure-density relation are ${\rho }_t^{\prime }+{\rho }_0\nabla \cdot \mathbf{u}=0$, ${\rho }_0{\mathbf{u}}_t=-\nabla \tilde{p}$, and $\tilde{p}=c_0^2{\rho }^{\prime }$. Differentiate mass conservation in time and take the divergence of momentum balance to eliminate velocity. This gives the acoustic pressure wave equationFor the convention $\tilde{p}=\mathrm{Re}{e}^{i(\mathbf{k}\cdot \mathbf{r}-\omega t)}$, momentum balance gives the complex velocity amplitude $\mathbf{k}/({\rho }_0\omega )$, with $\omega =c_0|\mathbf{k}|$. Thus the incident velocity field is $\mathrm{Re}[{\mathbf{k}}_I{e}^{i({\mathbf{k}}_I\cdot \mathbf{r}-\omega t)}/({\rho }_1\omega )]$ in the lower gas.

Let $a=k_I\sin \theta$, $l_1=k_I\cos \theta >0$, $\omega =c_1{k}_I$, and $l_2=\sqrt{(\omega /c_2{)}^2-a^2}$ with nonnegative real or imaginary part. This chooses an outgoing propagating wave or an evanescent wave decaying as $y\to +\infty$. Conservation of tangential wavevector is the acoustic Snell law for elastic and acoustic waves. Write the complex pressures asInviscid kinematic matching requires equal normal velocities at the plate, not equal tangential velocities:Define the normal acoustic impedance ratio $\delta ={\rho }_2{l}_1/({\rho }_1{l}_2)$, so $T=\delta (1-R)$. For a propagating transmitted wave this is ${\rho }_2{c}_2\cos \theta /({\rho }_1{c}_1\cos {\theta }_2)$. The dynamic condition giveswhich is exactly the printed dimensionless parameter. Solving yields the pressure reflection coefficient and transmission coefficientAt $l_2=0$ use the preceding velocity equations, or take their limit, rather than substituting an infinite $\delta$. For real $l_2>0$, the reflected energy fraction is $|R{|}^2$, the transmitted fraction is $|T{|}^2/\delta$, and these sum to one. An evanescent transmitted wave carries no mean normal energy flux.

When the gases match, $\delta =1$, so $R=-i\beta /(2-i\beta )$ and $T=2/(2-i\beta )$. For a nongrazing incident wave of nonzero frequency, perfect transmission means $R=0$, equivalent toThe plate's inertial and bending terms cancel: the incident frequency and tangential wavevector coincide with its free flexural wave dispersion relation. Then $T=1$, including its phase. With positive $m,B$, this condition is possible only at angles and frequencies satisfying that relation; for normal incidence at nonzero frequency it cannot occur unless the mass is zero.

The linear homentropic acoustic equations areDifferentiate the first equation in time, take the divergence of the second, and use the third. This eliminates ${\rho }^{\prime }$ and $\mathbf{u}$ and gives the acoustic pressure wave equation

For adiabatic perturbations of a static perfect gas, pressure obeysThe stationary balance is $\nabla (p_0+\chi )=0$. Density and entropy need not be spatially uniform. Expanding the divergence exposes the gradient terms that distinguish this equation from the homogeneous acoustic pressure wave equation. Its divergence form yields weighted acoustic Green-function reciprocity.