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qr{((?>\\[^\\])|"(?:\\\\"|[^\\"]*)"|(?:'[^\\']*'|\S+))+}

# ln#, ans, test text
 1 3,This is simple.
...
16 2,This 'is not unnice.'
17 2,This "is not unnice."
18 3,a "bb cc" d

ResByLn:{ln=>1, wanted=>3, got=>[3]},[" p  "]
ResByLn:{ln=>2, wanted=>3, got=>[3]},[" p  "]
...
ResByLn:{ln=>16, wanted=>2, got=>[2]},[" p  "]
ResByLn:{ln=>17, wanted=>2, got=>[2]},[" p  "]
ResByLn:{ln=>18, wanted=>3, got=>[3]},[" p  "]

#!/usr/bin/perl
use P;
...
17 2,This "is not unnice."
18 3,a "bb cc" d
__END__