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VB:
var1 = "abc" & var2
...

Perl (Concatenation using join):
$var1 = join('', 'abc', $var2);

VB:
var = func(var1, var2, var3)
...
   $var2,
   $var3
);

VB:
stmt = "SELECT *" & _
...
     FROM table
    ORDER BY field
";