I have an intermitent back fire and engine lacks acceleration power I changed

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I would suggest checking fuel pressure next. It sounds like a lack of fuel getting to the engine. It could be a timing issue also.

with the b series honda engines it is usually a timing issue that causes a backfire along with poor accereation. first check firing order making sure spark plug wires are installed in the correct order as that is usually a common mistake people make while performing a tune up on these engines. after i would pull the vavle cover off and set the engine to tdc, top dead center, at the crank and check that the cam gears are properly aligned.