use strict;
my $str = '"КРОВАТЬ<img src=""bed.png"" />" BED [bed] (бэд)[sound:43.mp3]
"ДОМ (место жилья)<img src=""home4.png"" />" HOME [həʊm] (хоум)[sound:23.mp3]
"ЗУБ<img src=""tooth2.png"" />" TOOTH [tuθ] (туθ)[sound:30.mp3]
"ЗУБЫ<img src=""teeth.png"" />" TEETH [tiːθ] (тииθ)[sound:31.mp3]
"ИГРА<img src=""game.jpg"" />" GAME [geɪm] (гейм)[sound:32.mp3]
"ЖУРНАЛ<img src=""magazine.jpg"" />" MAGAZINE [ˌmægəˈziːn] (мæгэзиин)[sound:28.mp3]
"ЖИЗНЬ<img src=""life.jpg"" />" LIFE [laɪf] (лайф)[sound:27.mp3]
"ЖЕНЩИНА<img src=""woman (1).jpg"" />" WOMAN [ˈwʊmən] (wумэн)[sound:25.mp3]
"ЖЕНЩИНЫ<img src=""women2 (1).jpg"" />" WOMEN [ˈwɪmɪn] (wимин)[sound:26.mp3]
"ЕДА<img src=""food.jpg"" />" FOOD [fuːd] (фууд)[sound:24.mp3]';
my $regex = qr/^"([\w\s()]+)<.*?(\w+)\s+(\[\w+\]\s+\(\w+\)).*$/mup;
my $subst = '\\L"\\2";"\\3";"\\1"';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html