If "pull" corresponds to shift, then yes. You can swap your loop variable to $c (though the only single-letter variables that are generally considered good form are $i, $j, $x, $y and $z) and use a shift to get the array member, which would destroy the array in the process. You could also use indices on the array to the same end.
#!/usr/bin/perl
use CGI::Carp qw(fatalsToBrowser set_message);
use CGI qw(-oldstyle_urls :standard);
print header();
my @acc = qw(12345 67895 123445 112288 3736666 445899);
my $dmenu="<select name=dropdown>";
my $count = 4;
foreach my $c (1 .. $count)
{
my $accs = shift @acc;
$dmenu .= "<OPTION value=$c>$accs</OPTION>";
}
$dmenu .= "</select>";
print $dmenu;
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