Try small steps first ... can you correctly parse the data and output sql?

#!/usr/bin/perl

use strict;
use Text::CSV_XS;

my $csv = Text::CSV_XS->new();

my $sqlf = "insert into acct1 (
  date, time, RAS_CLIENT, Called_Station_Id,
  Calling_Station_Id, Acct_Input_Octets, Acct_Output_Octets,
  Acct_Session_Time, Acct_Input_Packets,   
  Acct_Output_Packets, Acct_Termination_Cause
) values( 
  %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s, %s )";

while( <> ) {
  if( $csv->parse( $_ ) ) {
     my @vals = $csv->fields();
     printf( $sqlf, $vals[0],  $vals[1],   $vals[2],
                    $vals[28], $vals[29], $vals[34],
                    $vals[35], $vals[38], $vals[39],
                    $vals[40], $vals[41], $vals[42] );
  } else {
    print  "Error: " , $csv->error_input();
  }
}
[download]

That will at least get you started (and show that at least one of your example records isn't really following the de-facto CSV standard). Once you can properly create the sql ... move onto the next step.