The recent measurement of the generalized oscillator strengths (GOSs) for $\stackrel{\ifmmode \tilde{}\else \~{}\fi{}}{A}\phantom{\rule{0.28em}{0ex}}^{1}B_{1}$ and $\stackrel{\ifmmode \tilde{}\else \~{}\fi{}}{B}\phantom{\rule{0.28em}{0ex}}^{1}A_{1}$ of ${\mathrm{H}}_{2}\mathrm{O}$ exhibits the apparent deviations from the first Born approximation calculations in the large squared momentum transfer region [W. Q. Xu et al., Phys. Rev. A 103, 032808 (2021)]. Here a simplified theoretical model was proposed to calculate the GOSs of the two excitations at large momentum transfer within the second Born approximation. The accord of the experimental GOSs and the theoretical ones is improved, but the differences still exist. In addition, the GOSs and the integral cross sections for the higher excitations of ${\mathrm{H}}_{2}\mathrm{O}$ in 9.85--12.15 eV are presented, which could be used to complete the database of electron-impact excitation cross sections of ${\mathrm{H}}_{2}\mathrm{O}$ and be beneficial for modeling interaction processes between electrons and ${\mathrm{H}}_{2}\mathrm{O}$ in the earth's atmosphere, plasmas, radiation physics, biology, etc.