Array substrate, preparation method thereof and display panel

The invention provides an array substrate, a preparation method thereof and a display panel, a thin film transistor is arranged in the array substrate, and the array substrate comprises a substrate; the first conducting layer is arranged on the substrate and comprises a first electrode and a virtual electrode, and the first electrode and the virtual electrode are arranged at an interval; the second conducting layer is arranged on the first conducting layer and comprises a grid electrode of the thin film transistor, the grid electrode and the virtual electrode are arranged in a stacked mode, and in the material of the first conducting layer, the molar percentage of tin element is smaller than 1%; wherein the material of the first conductive layer comprises a lanthanide metal oxide, and the molar percentage of the lanthanide element is 1%-5%; and/or the material of the first conductive layer comprises indium metal oxide, and the molar percentage of the indium element is 30%-50%. The problem that etching is not