@echo off
:lp
if defined n (
   set "sk=skip=%n% "
   ) else (
   set /a m=0
)
if "%_a%" equ "%_b%" set /a m+=1
for %%a in (a b) do (
    set "_%%a="
    for /f "%sk%delims=" %%b in (%%a.txt) do if not defined _%%a set "_%%a=%%b"
)
set /a n+=1
if defined _a goto lp
echo a.txt和b.txt有%m%行相同
pause>nul
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@echo off&setlocal enabledelayedexpansion
set /a num=0
for /f "delims=" %%a in (a.txt) do set /a n+=1&set "_!n!=%%a"
for /f "delims=" %%a in (b.txt) do set /a m+=1&set ".!m!=%%a"
for /l %%a in (1,1,%n%) do if "!_%%a!" equ "!.%%a!" set /a num+=1
echo a.txt和b.txt有%num%行相同
pause>nul
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@echo off
set n=0
for /f "delims=" %%i in (a.txt) do (set %%i=a
    for /f "delims=" %%i in (b.txt) do if defined %%i (set /a n+=1&&set "%%i=")
)
echo %n%
pause
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