Based on the thin viscoelastic plate assumption and the potential flow theory, the unified mathematical model was derived for the ice-water vibration problem induced by air cushion vehicle (ACV) sailing on different media (pure ice sheet, pure water, broken ice, semi-water-semi-ice, etc.). In order to solve this model, a hybrid algorithm combining Rankine source method (RSM) and finite difference method (FDM) was proposed. The displacement response and stress distribution as well as ice-breaking effect of ice sheet can be obtained by using this numerical method. Besides, a comparison with the theoretical results or experiment results is made, and a good agreement is achieved between the calculation results and the existing research results. Finally, taking the pure ice surface and semi-water-semi-ice surface as an example, some calculations are made according to the typical physical parameters of ice sheet. Our calculations shows that the mathematical model and numerical method can not only calculate the ice displacement response and its distribution characteristics of the internal stress as well as ice-breaking effect, but also can capture the critical speed of ACV.