#!perl

use strict;
use warnings;

use Text::CSV_XS;

my $csv = Text::CSV_XS->new( { binary => 1 } );

while (my $record = $csv->getline(*DATA)) {
    my @values = @$record;

    for (my $i = 0; $i <= $#values; $i++) {
        printf "(%d)\t[%s]\n", $i + 1, $values[$i];
    }
}

exit 0;

__DATA__
Action,userID,DEPT,FolderLocation,Place,First Name,Surname,Dept2,subject,brief,Phone,InternetEmail,AccessCode,AccessID,A,IA,SC,UC,PC,JD,ED,JC,G,SCA,FNA,OAD,AAK,MBB,SACTA,Index,STATE,Fax,uID,LDisa,Second Intro,BossName,EXphoneCall,OXCode,NameID,Section,Com,status,final Am,SpecialID,unit,BFIT,Old Show,Second mail alias,footer,Build,Notes Server,CellPhone
X,LLXEAS2,,,"Wah Woo, Section A",Lamshi,Coo,DSA,No vell,,,,,,,,,,HKA,,,,,,,,,,,,Important,,,,,,,A,LLXEAS2,CWW,,NAW,,,,,,,"Welcome to Coo Duk, ltd.",,,
X,LLXEAS,,,"Wah Woo, Section A",Lamshi,Coo,DSA,No vell,,,,,,,,,,HKA,,,,,,,,,,,,Important,,,,,,,A,LLXEAS,CWW,,NAW,,,,,,,"Welcome to Coo Duk, ltd.",,,
G,CHXAS,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,sam.mo@hotmail.com,,,,