将土样5.00 g加入0.5 mol·L^-1 NaHCO₃溶液50.0 mL中，在20~25℃下振荡提取30 min，用中速定量滤纸过滤，分取滤液5.0 mL，加入1.0 mol·L^-1 HCl溶液5 mL稀释后，采用电感耦合等离子体原子发射光谱法测定其中的有效磷和有效硫，分析谱线为P 214.914 nm和S 182.034 nm。磷和硫的质量浓度均在10.0 mg·L^-1以内与发射强度呈线性关系，检出限（3s）分别为0.15，0.29 mg·kg^-1。加标回收率在95.2%~107%之间，测定值的相对标准偏差（n=12）在2.0%~3.6%之间。方法用于测定石灰性土壤中的有效磷和有效硫，结果与林业标准方法的测定结果一致。

The soil sample (5.00 g) was added into 50.0 mL of 0.5 mol·L^-1 NaHCO₃ solution and was extracted by oscillation at 20-25℃ for 30 min. After the solution was filtered with medium-speed quantitative filter paper, 5 mL of 1.0 mol·L^-1 HCl solution was added in to 5.0 mL of the filter solution. The available phosphorus and available sulfur in the solution were determined by ICP-AES at P 214.914 nm and S 182.034 nm, respectively. Linear relationship were found between the emission intensity and the mass concentration of phosphorus and sulfur within 10.0 mg·L^-1, with detection limit (3s) of 0.15, 0.29 mg·kg^-1 for available phosphorus and available sulfur respectively. Recovery rates obtained by standard addition method were in the range of 95.2%-107%, and RSDs (n=12) were in the range of 2.0%-3.6%. The poposed method was used to determined available phosphorus and available sulfur in calcareous soil, giving results in agreenment with those obtained by forestry standard method.