$ cat foo.pl
use strict;
use warnings;
use Data::Dump 'dump';

my %h;
@h{'A', 'B', 'C'} = @{foo()}[0,1,2];
print dump(\%h);

sub foo {
    [3, 2, 1];
}

$ perl foo.pl
{ A => 3, B => 2, C => 1 }