The invention discloses a light durable wood-plastic composite material for trays. The wood-plastic composite material is prepared by mixing a component A, a component B and a component C. The component A comprises a wood fiber material, thermoplastic plastic and a lubricant; the component B comprises a flame retardant, an antistatic agent, a filler and an ACR modified toughening agent; and the component C comprises an expanding agent and a pigment. According to the light durable wood-plastic composite material for the trays and the preparation method of the light durable wood-plastic composite material, a preparation process is simple, raw material cost is low, environmental protection is achieved, the flame retardance and the antistatic property of the material are good, potential safetyhazards of fire disasters are reduced, potential safety hazards caused by static electricity to human bodies and other aspects are reduced, and high safety is realized; the ACR modified toughening agent is added for modification and toughening, so the toughness and wear resistance of the material are improved, the wear resistance is optimized, the service life is prolonged; and by using the expanding agent, the defects of internal gaps, cavities and surfaces are reduced, internal pressure is maintained, the material is expanded while the performance of the material is ensured, and the weightof the material is reduced.