$VAR1 = [
          'file1.xls
',
          'file2.xls'
        ];
$VAR1 = [
          '.',
          '..',
          'file1.xls',
          'file2.xls',
          'file3.xls'
        ];

use diagnostics;
use Data::Dumper;

$path = "c:\\temp\\Kontierung\\Databases\\ITS_DB.txt";
open(FILE, $path );
@Zeilen=<FILE>;
close(FILE);

my $Verzeichnis = "c:\\temp\\Kontierung\\All\\";
opendir(DIR, $Verzeichnis) || die "$Verzeichnis: $!";
my @Eintraege = readdir(DIR);
closedir(DIR);

my @tmp = grep{my $elem = $_; grep{$_ eq $elem}@Zeilen}@Eintraege;
foreach my $merges ( @tmp )
{
print $merges;
}

print Dumper \@Zeilen;
print Dumper \@Eintraege;