Good fortune…
http://forum.mikrotik.com/t/script-for-sending-incoming-sms-to-mail-with-full-parsing/140125/1
I just done this two parts:
Function to convert Hex GSM7 to CP1252 string (for decode the PDU message part on GSM7)
http://forum.mikrotik.com/t/rextended-fragments-of-snippets/151033/1
and
Function to convert one CP1252 (or simply ASCII-7-bit) string to one Hex GSM7 string (for create the PDU message part on GSM7)
http://forum.mikrotik.com/t/rextended-fragments-of-snippets/151033/1
and also this two for UCS-2
Function to convert UCS-2 to UTF-8 (for decode the PDU message part on UCS-2)
http://forum.mikrotik.com/t/convert-any-text-to-unicode/164329/18
Function to convert UTF-8 to UCS-2 (for create the PDU message part on UCS-2)
http://forum.mikrotik.com/t/convert-any-text-to-unicode/164329/26
But only the author on the first link have patience to decode the rest of the PDU message…