The context was devoted to the construction of a basic algebraic model for calculating non-local acoustic impedance matrix about acoustic scattering problem. A sphere laid by a certain kind of viscoelastic material was waken for example. The globally convergent method of moving asymptotes (GCMMA) was applied to optimize the parameters of the non-local acoustic impedance model and was verified. The results show that the basic algebraic model can be used to calculate the surface non-local acoustic impedance of the sphere laid viscoelastic materials. This conclusion will provide an effective research method for studying acoustic scattering of other underwater targets laid viscoelastic materials.
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