Exact and approximate formalisms describing the interactions of acoustic plane waves with an elastic isotropic plate immersed between two different fluids (asymmetrically fluid-loaded plate) are presented. This constitutes an extension of the Fiorito, Madigosky, and Überall (FMU) [R. Fiorito et al., J. Acoust. Soc. Am. 66, 181 (1979)] theory, refined later by Freedman [A. Freedman, J. Sound Vib. 82, 181 (1982); ibid. 82, 197 (1982)]. The method, based upon the multichannel resonant scattering theory derived from quantum physics [A. Bohm, Quantum Mechanics, Foundations, and Applications (Springer, New York, 1993)], consists of two parts. First, a 2×2 scattering 𝕊-matrix in which the diagonal elements are the two reflection coefficients and the off-diagonal elements are the two transmission coefficients, is built. Second, in order to compare our results with the FMU theory, resonant approximations are given for these coefficients, assuming light fluids when compared to the plate. The approximated coefficients show that the resonance widths are the sum of two independent partial widths, each of them being related to one fluid and to the plate physical properties. Of importance in this extension is the fact that the eigenvalues of the matrix, which reveal all the resonant features of the immersed plate, allow the separation between antisymmetrical and symmetrical modes, contrary to the reflection and transmission coefficients. The eigenvalues also allow the analysis of resonances despite the overlapping phenomenon. For the computations, the exact coefficients and eigenvalues, rather than their approximate forms, are used. This allows us to check the validity of the exact part of the theory under any fluid loading and not especially for light fluid loading.
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