The observed power spectrum of high-degree solar p-modes (l>200) shows discrepancies with the power spectrum predicted by the stochastic excitement and damping theory. In an attempt to explain these discrepancies, the present paper is concerned with the influence of the observed subsurface flows on the trapped acoustic modes (p-modes). The effect of these inhomogeneous background flows is investigated by means of a non-modal analysis and a multi-layer model. It is shown that the rotational and meridional components of the velocity field change the wavelengths of the oscillation modes which, in turn, results in modifications of the corresponding modal frequencies. The magnitudes of the frequency residuals depend on the spatial scales of the modes and on the gradients of the different components of the flow velocity. Together with other mechanisms (e.g. the scattering of modes by the large scale convection (Goldreich & Murray 1994), the non-modal effect of the variation of the frequencies in time may contribute: 1) to the observed widening of the corresponding peaks in the observed power spectrum with increasing angular degree; 2) to the partial dissipation of spectral power, and, as a result, 3) to the discrepancies between the predicted and the observed power spectrum of solar p-modes.
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