I have two files "SAL.lis" and "accts.fmt" i have to select data from few fields and store them in a seperate file as i explained below..script please????

SAL.lis

Code:

08231|53031-SC98|2497|105|0000|0000|000|CYACT|Pd_1|2728.48

accts.fmt

Code:

53031|Revenue - Cigarette Stamping|53000|||||

Logic

Take 5 digit (53031) Account number (Second field) of the SAL.lis
file and look for that account number in the accts.fmt file
If match is found take the Second Field in the SAL.lis file
and the account Description (second field) from the accts.fmt file.

Output:

Code:

53031-SC98|Revenue - Cigarette Stamping

The above output should be stored in a seperate file "SAL_EII_Desc"

I tried it out with cut but not getting.

Thanks in advance