A general theory of reflectivity by a perfect X-ray multilayer mirror
based on the usage of a recurrent relation is developed. The reflectiv
ity is described by the well-known Fresnel formulae which take into ac
count jumps of susceptibility at the boundary between the layers. The
analytical solution in the frame of the most general dynamical approac
h is found and the condition of application of the kinematical approxi
mation is discussed. Special attention is paid to the periodic multila
yer structure containing two layers of different materials with more t
han one pair of these layers in the period.