Based on the theoretical hypothesis of ion inhomogeneous distribution during ionospheric heating, the model of non-equilibrium 3D velocity distribution of the ions with acoustic frequency exciting is built, and the calculation method of incoherent scatter spectra with arbitrary line of sight are presented. The effect of the amplitude modifying factor, particle component of acoustic frequency, the angle between radar beam and magnetic field direction, and temperature inhomogeneous on power spectra are analyzed. The results can perfectly explain amplitude enhancement of ion line that is more than an order of magnitude, and asymmetry phenomena when the ascending ion line is stronger than the down ion line. The study has great significance for plasma parameter inversion under the condition of strong disturbance heating of ionospheric.