The extinction matrices for both infinite-radius plates and finite-size particles are derived by assuming the far-field scattered waves to be either plane waves or spherical waves, and the connection between the two formalisms is discussed. In both cases, the elements of the extinction matrix are compared numerically for various incident angles and size parameters. Agreement is found between the results for the infinite-radius plates and plates with large aspect ratios and small incident angles. The differences between the two treatments provide insight into the understanding of the extinction properties of non-spherical particles illuminated by polarized incident light.