is it possible to batch rename from a list, using a bat file like rename filename.txt newfilename.txt?
If I read the question correctly, you are generating the batch file from some sort of exporting process from the Excel columns containing the command and two file names?

In such a case you can just change the rename command to "Mac equivalent" mv. The file now contains

mv accounting2016.xls ID0001.xls
mv vacationphoto01.jpg ID0042.jpg
mv BuildingPlans.docx ID0189.docx


Then you can run the commands listed in the file with e.g. Bash:

bash renames.txt


Note, that if the file names contain whitespace or other special characters you should surround them with quotes, but I think that is the case also in Windows.