Most of the published literatures on low-frequency underwater sound propagation are focused on the sound propagation features in the water column,while studies on sound propagation features in the sediment layer or the semi-infinite basement are rare.In this paper,based on the wave equation,a computational model for sound energy flux in the sediment layer and the basement as well as in the water column is proposed under a cylindrical coordinate system.On this basis,the effects of various sediment acoustic parameters on the sound energy distribution and the corresponding mechanisms are elaborated through numerical examples and acoustic theory.Simulation results reveal that,in a situation where sediment P-wave speed ＞water sound speed ＞ sediment S-wave speed,the greater the values of density and P-wave speed in sediment,the more likely it is that the sound energy remains in the water column without leaking to the sea floor.Conversely,the influence of the variation of S-wave speed is reversed.Basement influence on the sound propagation in the fluid layer is approximately negligible if the sediment layer is sufficiently thick.