select 'create user '||username||
         ' identified by values '||chr(39)||password||chr(39)||CHR(10)||
         ' default tablespace '||default_tablespace||chr(10)||
         ' temporary tablespace '||TEMPORARY_TABLESPACE||chr(10)||
         ' profile '||nvl(PROFILE,'DEFAULT')||CHR(10)||'/'||CHR(10)
from dba_users