#!/usr/bin/perl -w

  use strict;

  use Spreadsheet::WriteExcel;



 my $workbook = new Spreadsheet::WriteExcel("test.xls");

  my $sheet = $workbook->add_worksheet();



  my $moneyFormat = $workbook->add_format();

 $moneyFormat->set_num_format('$#,##0');

my $boldFormat = $workbook->add_format();

 $boldFormat->set_bold();


 my $row=0;

 my @longest=(0,0,0,0,0,0,0);

 open(MOV, "<test.csv") || die "Can't open movies.csv: $!";

while(<MOV>) {

      chomp;

         my @fields = split(/,/, $_);

         for(my $col = 0; $col < @fields; $col++) {
              if ($row == 0) {

                      $sheet->write($row, $col, $fields[$col], $boldFo
+rmat);

              } else {

                      if ($col == 2 or $col == 3) {

                             $sheet->write($row, $col,

                                            $fields[$col], $moneyForma
+t);

                      } else {

                              $sheet->write($row, $col, $fields[$col])
+;

                      }

              }


             if ($longest[$col] < length($fields[$col])) {
                      $longest[$col] = length($fields[$col]);

              }

        }

      $row++;

 }

 $longest[2]+=3;

$longest[3]+=3;

 for(my $i = 0; $i < @longest; $i++) {

      $sheet->set_column($i,$i,$longest[$i]);

 }



 close(MOV);

 $workbook->close();
[download]

Thank you for using code tags. There is absolutely no need to bring Excel into this process. If I understand correctly, here's what you want to do (in pseudo-code):

while ( reading from the input file yields a line of data ) {
   if ( the line begins with "RS," ) {
      replace the newline character(s) at the end of the line with a c
+omma
      save this line in a variable called $line_out
   }
   elsif ( the line begins with "RAd," ) {
      replace the final newline character(s) with a comma (just like a
+bove)
      append this line to $line_out
   }
   elsif ( the line begins with "RC," ) {
      print $line_out with the current line appended to it.
   }
}
[download]

Rendering that in actual perl syntax is pretty simple, and will be less verbose than what I've shown. Let us know if you have a problem with that step.

UPDATE: I added a more specific condition to get into the third block (for printing output), and I added commas to the regex-match conditions for all three blocks, just to be "safe".

Another update: I didn't intend to be obtuse - here's what I meant in actual perl code:

use strict;
use warnings;

my $line_out;
open ( MOV, "<", "test.cxv" ) or die "test.csv: $!\n";

while (<MOV>) {
    if ( /^RS,/ ) {
        s/\s+$/,/;
        $line_out = $_;
    }
    elsif ( /^RAd,/ ) {
        s/\s+$/,/;
        $line_out .= $_;
    }
    elsif ( /^RC,/ ) {
        print $line_out . $_;
    }
}
[download]

https://metacpan.org/source/HMBRAND/Text-CSV_XS-1.19/examples/csv2xls

Using a CSV module for that seems IMHO to be overkill.