The transmission of complex periodic and transient acoustic signals through orifice plates at high amplitude, and in the absence of mean fluid flow, is discussed. A simple fluid dynamical model, involving a time‐varying mass end correction, is the basis of the theory. The equation of motion for the air in the orifice is solved numerically in the time domain. For a specific instance, an analytical solution in the frequency domain is possible. Good agreement is noted between experimental and theoretical results in both time and frequency domains.