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Guo et al introduced the physical quantity entransy to describe the heat transfer ability of an object, and then use the entransy dissipation to measure the loss of such ability due to the irreversibility of heat transfer. Liu and Guo defined the entransy dissipation based-thermal resistance (EDTR) for heat exchanger. The formulation of EDTR by heat capacity and effectiveness is introduced in this paper and then EDTR and the exergy efficiency of heat exchanger are calculated in Collins cycle as the heat capacity varies. The relations between heat capacity and thermal resistance, thermal resistance and exergy efficiency are drawn while effectiveness of heat exchanger is given. Study results reveal the mechanism of the influence of turbine flow rate on productivity of liquid helium. The conclusion has guiding significance for turbine mass distribution in a helium liquefier.
