#!/usr/bin/perl

use strict;
use warnings;

open FILE_1, 'file1.txt' || die "ERROR:\t$!\n";
open FILE_2, 'file2.txt' || die "ERROR:\t$!\n";

while ( my $line = <FILE_2> ) {
  my ( $filename, $accounts, @nonrelevant ) = split( /\t/, $line );
  next if ( $accounts exists( @{[<FILE>]} ) );

  print "$accounts:\t$filename\n";
}

close FILE_1;
close FILE_2;