diff --git a/app/Console/Commands/Distribution/PreIncomeSettleCommand.php b/app/Console/Commands/Distribution/PreIncomeSettleCommand.php
new file mode 100644
index 00000000..3b623057
--- /dev/null
+++ b/app/Console/Commands/Distribution/PreIncomeSettleCommand.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Console\Commands\Distribution;
+
+use App\Models\DistributionPreIncome;
+use App\Models\WalletLog;
+use App\Services\WalletService;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+use Throwable;
+
+class PreIncomeSettleCommand extends Command
+{
+    /**
+     * The name and signature of the console command.
+     *
+     * @var string
+     */
+    protected $signature = 'distribution:pre-income-settle';
+
+    /**
+     * The console command description.
+     *
+     * @var string
+     */
+    protected $description = '分销预收益结算';
+
+    /**
+     * Execute the console command.
+     *
+     * @param \App\Services\WalletService $walletService
+     * @return int
+     */
+    public function handle(WalletService $walletService)
+    {
+        DistributionPreIncome::processing()->chunkById(200, function ($preIncomes) use ($walletService) {
+            $preIncomes->load('user');
+
+            foreach ($preIncomes as $preIncome) {
+                try {
+                    DB::beginTransaction();
+
+                    $walletService->changeBalance(
+                        $preIncome->user,
+                        bcmul($preIncome->total_revenue, 100),
+                        WalletLog::ACTION_DISTRIBUTION_PRE_INCOME,
+                        $preIncome->remarks,
+                        $preIncome
+                    );
+
+                    $preIncome->update([
+                        'completed_at' => now(),
+                        'status' => DistributionPreIncome::STATUS_PROCESSED,
+                    ]);
+
+                    DB::commit();
+                } catch (Throwable $e) {
+                    DB::rollBack();
+
+                    report($e);
+                }
+            }
+        });
+    }
+}
diff --git a/app/Models/DistributionPreIncome.php b/app/Models/DistributionPreIncome.php
index ec9931ab..926ad391 100644
--- a/app/Models/DistributionPreIncome.php
+++ b/app/Models/DistributionPreIncome.php
@@ -73,6 +73,22 @@ class DistributionPreIncome extends Model
         ]);
     }
 
+    /**
+     * 仅查询结算中的预收益
+     */
+    public function scopeProcessing($query)
+    {
+        return $query->where('status', static::STATUS_PROCESSING);
+    }
+
+    /**
+     * 此预收益的所属的用户
+     */
+    public function user()
+    {
+        return $this->belongsTo(User::class);
+    }
+
     /**
      * 此预收益的变更记录
      */
diff --git a/app/Models/WalletLog.php b/app/Models/WalletLog.php
index 52faee21..6727dc23 100644
--- a/app/Models/WalletLog.php
+++ b/app/Models/WalletLog.php
@@ -15,6 +15,7 @@ class WalletLog extends Model
     public const ACTION_WITHDRAW_BANK = 4;
     public const ACTION_WITHDRAW_BALACNE = 5;
     public const ACTION_WITHDRAW_FAILED = 6;
+    public const ACTION_DISTRIBUTION_PRE_INCOME = 10;
 
     /**
      * @var array
diff --git a/app/Providers/AppServiceProvider.php b/app/Providers/AppServiceProvider.php
index 485f0f56..78c19cef 100644
--- a/app/Providers/AppServiceProvider.php
+++ b/app/Providers/AppServiceProvider.php
@@ -40,6 +40,7 @@ class AppServiceProvider extends ServiceProvider
             'after_sale' => \App\Models\AfterSale::class,
             'wallet_to_bank_log' => \App\Models\WalletToBankLog::class,
             'balance_log' => \App\Models\BalanceLog::class,
+            'distribution_pre_income' => \App\Models\DistributionPreIncome::class,
         ]);
 
         JsonResource::withoutWrapping();