{
    my $r = sub {
        my $count = shift;
        return 'A' . $count . ':B' . $count;
    };

    for ( @{$retrieve_ref} ) {
        $sheet->Range( $r->( $count++ ) )->{'Value'} = $_;
    }
}
[download]

The main idea here is to make a sub that makes the value you want out of the variable you have. Since the sub is of such little use anywhere else, I've put it in a lexical scoped to a small block. I personally don't like map in void context, so I changed the loop to a for loop. There are, as always, ways to go extra terse here, but I was shooting for a modicum of readability. Gum it up however you like in your own code.

Thanks!
I've read Higher-order perl several times, It seems I don't really understand it yet.

---

I am trying to improve my English skills, if you see a mistake please feel free to reply or /msg me a correction

my $retrieve_ref = $sbh->fetchall_arrayref;
for (my $count = 0; $count < @$retrieve_ref; $count++) {
    $sheet->Range("A$count:B$count")->{Value} = $$retrieve_ref[$count]
+;
}
[download]

{
    package WakkaWakka;
    our @ISA = (ref $sheet);
    sub Range {$_[0]->SUPER::Range("A$_[1]:B$_[1]");}
    bless $sheet, __PACKAGE__;
}
[download]

$sheet->Range($count)->{Value} = $$retrieve_ref[$count];
[download]

If the main job is retrieving a query and exporting it as an Excel file, I'm very fond of Querylet, which mostly does Just That. It has its drawbacks, as it is a source filter, but it can write Excel files through both, Spreadsheet::WriteExcel (which is slow and uses lots of memory, but works without Excel installed) and native Excel through Win32::OLE (which is fast but requires Excle to be installed).

But I think it's also ugly.

Then spread it out a bit.

map {
   my $range = 'A'.$count.':B'.$count;
   $count++;
   $sheet->Range($range)->{'Value'} = $_;
} @$retrieve_ref;
[download]

Your useless use of map isn't helping. Let's get rid of it

for ( @$retrieve_ref ) {
   my $range = 'A'.$count.':B'.$count;
   $count++;
   $sheet->Range($range)->{'Value'} = $_;
}
[download]

The latter is even more efficient.

It is not what you asked (I see someone else has stepped in there) but are you sure you want to assign elements of @$retrieve_ref? I thought fetchall_arrayref returned a reference to an array where each element was a reference to an array of row values. e.g., for select * from table where table has 2 fields in it I thought fetchall_arrayref returns:

  [[row1field1, row1field2], [row2field1, row2field2]...]
[download]

but are you sure you want to assign elements of @$retrieve_ref?
ah, yes. Because you can assign a array reference to a excel Range object like this:

$sheet->Range('A1:B1')->{'Value'} = [$name, $last_time];
[download]

---

I am trying to improve my English skills, if you see a mistake please feel free to reply or /msg me a correction

And, just for some laughs ... another way to do it, using the all-too-magical Contextual::Return:

#!/usr/bin/perl
use strict;
use warnings;

use Contextual::Return;

my $range = do {
    my $count = 1;
    ACTIVE STR { RESULT { "A${count}B${count}" }; $count++ }
};

for (@$retrieve_ref)
{
    $sheet->Range($range)->{Value} = $_;
}
[download]