The processing paper has devoted to the theory of the flow equations, the basic derivative procedure, the meaning of a valve flow coefficient $C_v$, the valve Reynolds R$R_{ev}$ and its application for liquid control valves, which applicable under the condition of a non-critical flow and the case of piping geometry factor $F_p$=1.0. However there is no information on the effects of fittings, a critical flow and the flow resistance coefficient of a valve equivalent to that of pipe which is conveniently used in the piping design. Since the piping systems of plants or ships generally contain various fittings such as expanders and reducers due to different size between pipes and valves and there may occur a critical flow, that a mass flowrate is maintained to be constant, due to the pressure drop in a piping when a liquid is initially maintainder ar a saturated temperature or at nearby corresponding to upstream pressure, system designer should have a knowledge of the effect to flow due to fittings and the critical flow phenomenon of a liquid. This study is performed to inform system designers with the critical flow phenomenon of a liquid, a valve resistance coefficient, a valve geometry factor and their applications.