The hamiltonian for the interaction of phonons in superfluid helium with an oscillating solid surface is derived. It can be used to calculate the probabilities of elastic, and all the possible inelastic, processes for phonon transformation at superfluid helium-solid interfaces. The contributions of all these processes to the heat flux and to the difference in the heat fluxes between the superfluid helium and the solid are calculated. These results are compared with experimental data and with the results obtained by others.
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