The contribution of thin absorbing layers to reflection spectra

The issue of the contribution from thin surface layers to reflection spectra is considered. The reflection coefficients for the two polarizations of the incident radiation are calculated taking into account the surface-layer anisotropy. It is shown that results obtained are important for use in the modern method of infrared reflection–absorption spectroscopy. The obtained solution is shown to be a generalization of a previously developed approach, which has become widespread, to the case of absorption.