The invention provides a panel unit, a wire controller, an air conditioner and a
machining method of the panel unit. The panel unit comprises a light-transmitting body, a
white light-transmitting layer, a light-shielding layer, a light-transmitting layer, and / or a light reflecting and transmitting layer, wherein the
white light-transmitting layer is arranged on the light-transmitting body; the light-shielding layer is arranged on the
white light-transmitting layer and provided with at least one hollowed-out display area; the light-transmitting layer is arranged on the light-shielding layer andcovers the at least one hollowed-out display area; and the light reflecting and transmitting layer is located between the light-transmitting body and the white light-transmitting layer. According tothe panel unit, the wire controller, the air conditioner and the
machining method of the panel unit, by reasonably arranging the structure of the panel unit, the panel unit is made to comprise the light-transmitting body, the white light-transmitting layer, the light-shielding layer, the light-transmitting layer and / or the light reflecting and transmitting layer, accordingly,
scattered light and / or reflected light in light rays is / are reduced through the light-transmitting layer and / or the light reflecting and transmitting layer, accordingly, double images and halo are prevented from occurring, and the product display
clarity is improved.