NOVELTY - Acidity-adjusting nutritional agent comprises fermented rice husk, dilute sulfuric acid, ammonium sulfate, calcium superphosphate, potassium chloride and zinc sulfate. Preparation of the nutritional agent comprises e.g. taking above mentioned materials, uniformly mixing the fermented rice husk with diluted sulfuric acid, placing in closed container for subjecting to acidification treatment to obtain acidified fermentation rice husk, adding ammonium sulfate, calcium superphosphate, potassium chloride, zinc sulfate and acidified fermentation rice husk together into stirrer, stirring and mixing.    USE - The nutrient agent is useful for rice dry-land seedling and seedbed soil (claimed).    ADVANTAGE - The nutrient agent: can adjust acidity and increase fertility; improves the soil physical and chemical state; is simple and economical; and is suitable for late rice dry nursery seedling and transplanting seedlings.    DETAILED DESCRIPTION - Acidity-adjusting nutritional agent comprises 60-70 pts. wt. fermented rice husk, 4-6 pts. wt. 60% dilute sulfuric acid, 12-17 pts. wt. ammonium sulfate, 12-17 pts. wt. calcium superphosphate, 1-2 pts. wt. potassium chloride, and 0.5-0.8 pts. wt. zinc sulfate. Preparation of the nutritional agent comprises (a) weighing and taking above mentioned materials; (b) uniformly mixing the fermented rice husk with 60% diluted sulfuric acid, then placing in a closed container for subjecting to acidification treatment for 1-3 days to obtain acidified fermentation rice husk; (c) adding ammonium sulfate, calcium superphosphate, potassium chloride, zinc sulfate and acidified fermentation rice husk together into a stirrer, stirring and mixing uniformly, then smashing, passing through 10-30 sieve, then secondarily mixing and stirring to obtain the acidified nutrition agent, packaging, and warehousing. Preparation of the fermentation rice husk comprises (a) adding nitrogen fertilizer and water to the rice husk, regulating carbon nitrogen ratio to 25-30, water content to 60-70% to obtain a mixed material; (b) adding the mixed material with 0.3 wt.% complex microbial inoculum to obtain bacterial mixture; (c) under indoor environment, adding the bacterial mixture with stockpile (0.4-5 ms high), performing aerobic fermentation, raising the reactor temperature to 50-60 degrees C, turning for two times during fermentation process, and fermenting for 10-15 days to obtain aerobic fermented material stack; (d) increasing the anaerobic fermented material stack to 1.5-1.5 m material stack, covering with a cover, sealing, performing anaerobic fermentation for 20-30 days until the reactor temperature does not change, when the material is brown, covering, spreading stack, and then cooling to room temperature to obtain the fermented rice husk.