中国DOS联盟

A.txt
我
感谢
CNDOSNET
的所有兄弟
们
呵呵

B.txt
%E6%88%91
%E6%84%9F%E8%B0%A2
CNDOSNET
%E7%9A%84%E6%89%80%E6%9C%89%E5%85%84%E5%BC%9F
%E4%BB%AC
%E5%91%B5%E5%91%B5

C.txt(A和B的合并，分隔符是TABLE制表符)
我	%E6%88%91
感谢	%E6%84%9F%E8%B0%A2
CNDOSNET	CNDOSNET
的所有兄弟	%E7%9A%84%E6%89%80%E6%9C%89%E5%85%84%E5%BC%9F
们	%E4%BB%AC
呵呵	%E5%91%B5%E5%91%B5

@echo off
set/a i=1
for /f "tokens=* delims=" %%j in (a.txt) do call set "a%%i%%=%%j"&set/a i+=1
set/a i=1&cd.>c.txt
for /f "tokens=* delims=" %%j in ('findstr /n .* b.txt') do (
        set "var=%%j"
        setlocal enabledelayedexpansion
        set var=!var:*:=!
	call set /p=%%a!i!%%	<nul>>c.txt
	(echo.!var!)>>c.txt
	endlocal
	set/a i+=1
)