We show that the contour of an absorption band of a thin layer of a liquid or a film of a solid compound deposited onto a substrate can be strongly distorted as a result of the reflection from the specimen surface or the interface with the substrate if the refractive index of the compound under study changes sharply in the range of the absorption band. We consider the theory of this phenomenon and ways of taking it into account in studies of the absorption spectra of films, liquids, and adsorbed molecules.