It is such a hard work as we can't work out.这里用as是作work的定语从句

改成强调句这个想法很不错,可惜楼主改错了.
应该是：It is such a hard work that we can't work out it.
因为work out后面要接宾语的,而且这种形式也不是强调句,强调句是去掉it is ……that以后句子成分完整的,这个就是和 so ……that是一个类型的 “太……以至于”引导结果状语从句.