This paper describes an investigation of the acoustic properties of a rigid plate with a periodic pattern of holes, in a compressible, ideal, inviscid fluid in the absence of mean flow. Leppington and Levine (Reflexion and transmission at a plane screen with periodically arranged circular or elliptical apertures, J. Fluid Mech., 1973, p.109-127) obtained an approximation of the reflection and transmission coefficients of a plane wave incident on an infinitely thin plate with a rectangular array of perforations, assuming that a characteristic size of the perforations is negligible relative to that of the unit cell of the grating, itself assumed to be negligible relative to the wavelength. One part of the present study is of methodological interest. It establishes that it is possible to extend their approach to thick plates with a skew grating of perforations, thus confirming recent results in Bendali et al. (Mathematical justification of the Rayleigh conductivity model for perforated plates in acoustics, SIAM J. Appl. Math., 2013), but in a much simpler way without using complex matched asymptotic expansions of the full wave or to a grating of multipoles. As is well-known, effective compliances for the plate can then be derived from the corresponding approximations of the reflection and transmission coefficients. These compliances are expressed in terms of the Rayleigh conductivity of an isolated perforation. Consequently, in one other part of the present study, the methodology recently introduced in Laurens et al. (Lower and upper bounds for the Rayleigh conductivity of a perforated plate, ESAIM:M2AN, 2013) to obtain sharp bounds for the Rayleigh conductivity has been extended to include the case for which the openings of the perforations on the upper and lower sides of the plate are elliptical in shape. This not only enables the determination of these bounds and of the associated reflection and transmission coefficients for actual plates with tilted perforations but also yields single expressions covering all usual cases of perforations: straight or tilted with a circular or an elliptical cross-section.