我个人会让任务完成每天从文件中一次删除一个用户。一个队列对我来说是有意义的，但也可以用一个列表来完成。

try {
    [System.Collections.Generic.Queue[string]] $users = Get-Content 'C:\userlist.txt'

    # is there something to process in the file?
    if(-not $users.Count) {
        # if not, the just exit this task
        return
    }
    # get the first user in queue
    $first = $users.Dequeue()

    $sendMailMessageSplat = @{
        From       = 'your@email.com'
        To         = 'recipient@email.com'
        Subject    = 'User Account Disabled'
        Body       = "$first's account has been disabled."
        SmtpServer = 'smtp.yourserver.com'
    }

    $user = Get-ADUser $first
    # if the user is enabled
    if($user.Enabled) {
        # disable and send email
        $user | Disable-ADAccount
        Send-MailMessage @sendMailMessageSplat
    }
    # if they were already disabled, nothing to do
    # save the file
    Set-Content 'C:\userlist.txt' -Value $users.ToArray()
}
catch [Microsoft.ActiveDirectory.Management.ADIdentityNotFoundException] {
    # if this user doesn't exist, then just save the file.
    # could send email here too if needed
    Set-Content 'C:\userlist.txt' -Value $users.ToArray()
}
catch {
    # if something failed send the email. file is not saved in this case
    # as this use will need to be re-processed
    $sendMailMessageSplat['Subject'] = 'Error Disabling User Account'
    $sendMailMessageSplat['Body'] = "An error occurred while disabling $first's account: $_"
    Send-MailMessage @sendMailMessageSplat
}

我认为你可以通过阅读文件（跳过空行）来做到这一点，将第一行作为用户禁用，然后将其余行保存回文件，以便第二天处理。

$inputFile = 'C:\userlist.txt'
# read the file, skipping empty or whitespace-only lines
$content = Get-Content -Path $inputFile | Where-Object { $_ -match '\S' }

# create a splatting Hashtable
$mailParams = @{
    From       = 'your@email.com'
    To         = 'recipient@email.com'
    SmtpServer = 'smtp.yourserver.com'
}

# are there any lines left?
if (@($content).Count -eq 0) {
    $mailParams['Subject'] = "File '$inputFile' is empty"
    $mailParams['Body']    = "No users to disable in file '$inputFile'"
}
else {
    # get the first line
    $user = $content[0]
    # and save all further lines back to the file to process the next day
    $content | Select-Object -Skip 1 | Set-Content -Path $inputFile -Force

    try {
        Disable-ADAccount -Identity $user -ErrorAction Stop
        $mailParams['Subject'] = 'User Account Disabled'
        $mailParams['Body']    = "$user's account has been disabled."
    }
    catch {
        $mailParams['Subject'] = 'Error Disabling User Account'
        $mailParams['Body']    = "An error occurred while disabling $user's account: $($_.Exception.Message)"
    }
}
# send out the email
Send-MailMessage @mailParams