Код:
@Echo Off
Setlocal EnableDelayedExpansion
Set en=E:\Temp 1\en.txt
Set ru=E:\Temp 1\ru.txt
Set new=E:\Temp 1\new.txt
For /F "tokens=* usebackq delims=" %%i In ("%en%") Do Set $%%i
For /F "tokens=* usebackq delims=" %%i In ("%ru%") Do Set $%%i
(For /F "tokens=* delims=" %%i In ('Set $') Do (Set ti=%%i& Echo !ti:~1!))>"%new%"
