The procedure of derivation of a new dynamical equation governing the vorticity mode that is generated by sound, is discussed in detail. It includes instantaneous quantities and does not require averaging over sound period. The resulting equation applies to both periodic and aperiodic sound as the origin of the vorticity mode. Under certain conditions, the direction of streamlines of the vorticity mode may be inverted as compared with that in a fluid with standard attenuation. This reflects an anomalous absorption of sound, when transfer of momentum of the vorticity mode into momentum of sound occurs. The theory is illustrated by a representative example of the generation of vorticity in a vibrationally relaxing gas in the field of periodic weakly diffracting acoustic beam.