Creating sql update command on excel using string and cell values

On an excel file i have ID values on column A and descriptions on column B. On column C i would like to know what command can i use to get the following result (so i could copy and paste on the other column C lines):

UPDATE TABLE_A SET DESC='<A2.Value>' 
WHERE ID=<B2.Value>

Examples:

UPDATE TABLE_A SET DESC='descriptionOnCell' 
WHERE ID=200

UPDATE TABLE_A SET DESC='descriptionOnAnotherCell' 
WHERE ID=201

I´m losing myself on the syntax of cell values use concatenating this with my default sql command string.

Thank you.