open( my $in,  '<', "Test.txt")  or die "cannot open Test.txt $!"; 
open( my $out, '>', "TestFinal.txt") or die "cannot create TestFinal $!";
while( <$in>) {  
for(my $i=2 ; $i<=$LastRowGlossary; $i++)
     {         s/$variable[$i]/$vardescription[$i]/g; } 

for(my $j=2 ; $j<=$LastRowTable; $j++)
     { s/$COVERAGE_TYPE_CODE[$j]/$TCOVERAGE[$j]/g;
        s/$CVG_TEST_CRIT_CD[$j]/$TCVG_TEST_CRIT_TYP[$j]/g;
     } 

print {$out} $_;
 }
 close $in;
 close $out;