Following the previous work, in this paper, the antireflective films thicknesses, refractive indexes and reflectance spectra of different color categories of the polycrystalline silicon cells are tested and compared. It is found that the color difference of polycrystalline silicon cells is mainly caused by the antireflective film. Then the matrix transfer method is used to simulate the reflection spectra according to the actual tested parameters of the samples, and the effectiveness of the simulation is verified. Finally, according to the distribution of the spectral solar irradiance, the total solar absorption of the polycrystalline silicon cells with different antireflective film thicknesses is simulated. The optimal value of the antireflective film thickness of the polycrystalline silicon cell is calculated. This study has important guiding significance for photovoltaic (PV) enterprises to realize the optimal production of plasma enhanced chemical vapor deposition (PECVD) process in production.