A multilayer acoustic treatment panel including a first cellular-structure core sandwiched between a perforated skin and an intermediate skin; and a second cellular-structure core sandwiched between the intermediate skin and a continuous skin. The perforated skin includes at least one pair of high-porosity zones presenting a perforation ratio greater than a perforation ratio of a remainder of the perforated skin and including an inlet zone and an outlet zone longitudinally spaced apart from each other, the high-porosity zones of a given pair communicating through the first cellular-structure core and the intermediate skin with the two ends of a soundwave flow channel arranged in the second cellular-structure core.