This invention provides a method of preparing acid-resistant film-coated capsule, comprising: filling a content into a capsule sealing the joint seam of the capsule by using a capsule sealing technique and spray-coating a film on the outer surface of the entire capsule. By controlling the formulation of the film coating agent and the temperature setting of a film coating machine, the film-coated capsule made thereby is not affected by the film coating process temperature (lower than 40 DEG C) and gastric acid. The capsule can tolerate an acidic environment and disintegrate in the basic environment of intestinal tract. Thus, the content in the capsule can fully arrive to the intestinal tract and be released and absorbed. In addition, according to the dissolution disintegration time after the capsule arrives the gastrointestinal tract, the thickness of the coated film sprayed can be adjusted, and sustained release type polymer can be optionally added in the prescription of the film coating agent so as to delay intestinal tract disintegration time of the filled content, thereby exactly controlling the location of disintegration in the intestinal tract.本發明係提供一種耐酸膜衣膠囊之製造方法,於一膠囊內填充入一內容物,膠囊的接縫處以膠囊封口技術密封,於整體外表面以噴灑塗佈一膜衣,控制膜衣劑的調配及膜衣機的溫度設定,所製作出的膜衣膠囊,不受製程膜衣溫度(低於40℃)與胃酸之影響,該膠囊可以耐酸性環境,且於鹼性腸道環境下即可崩解,該膠囊內的內容物均可完全抵達腸道進行釋放與吸收;另外,依照膠囊抵達腸胃道的溶解崩散時間,可調整塗佈噴灑該膜衣的厚薄,亦可酌情添加緩釋型聚合高分子於膜衣劑處方中,延緩充填內容物在腸道崩解時間,進而精確控制其於腸道崩解地點。