Acoustic wave equation is usually used for modeling in homogeneous media, but for modeling in
heterogeneous media,some calculation errors will appear. So a transition layer at the interface is used for
overcoming this problem to take the elastic parameters as continuous change. Here, the heterogeneous
acoustic wave equation is solved with the finite-element method, so the elastic parameters in each element
are interpolated and satisfied the modeling requirement in heterogeneous body. By altering the
discontinuous interface into transition layer, the computing errors can be controlled when the size of
element is small enough, in order to improve the accuracy of modeling. Finally, several numerical examples
verified the validity of this method.