DECLARE 

BEGIN 
  create table account_user( 
        userno char(10), 
        username char(12), 
        balance number 
  );
  insert into account_user values('1','存款',13000) 
  insert into account_user values('2','支票',100) 
  commit; 
EXCEPTION 
  WHEN OTHERS THEN 
  ROLLBACK; 
END;

------解决方案--------------------
--试试  
SQL code

DECLARE 

BEGIN 
  EXECUTE IMMEDIATE 'create table account_user( 
        userno char(10), 
        username char(12), 
        balance number 
  )' ;
  EXECUTE IMMEDIATE 'insert into account_user values(''1'',''存款'',13000)'; 
  EXECUTE IMMEDIATE 'insert into account_user values(''2'',''支票'',100)'; 
  commit; 
EXCEPTION 
  WHEN OTHERS THEN 
  ROLLBACK; 
END;

------解决方案--------------------
it seems that the create table statement and insert statement cannot co-exist.
because  
DECLARE
  BEGIN
  EXECUTE IMMEDIATE 'create table account_user(
        userno char(10),
        username char(12),
         balance number)';
  commit;
  EXCEPTION
  WHEN OTHERS THEN
  ROLLBACK;
  END;

can return successful,
and
  DECLARE
  BEGIN
  insert into account_user values('1','deposit',13000) ;
  insert into account_user values('2','cheque',100) ;
  commit;
  EXCEPTION
  WHEN OTHERS THEN
  ROLLBACK;
  END;

can return succefully too.

but 
 DECLARE
  BEGIN
  EXECUTE IMMEDIATE 'create table account_user(
        userno char(10),
        username char(12),
         balance number)';
  insert into account_user values('1','deposit',13000) ;
  insert into account_user values('2','cheque',100) ;
  commit;
  EXCEPTION
  WHEN OTHERS THEN
  ROLLBACK;
  END;

cannot return successfully.


------解决方案--------------------
DECLARE
BEGIN
 EXECUTE IMMEDIATE 'create table account_user(  
       userno char(10),  
       username char(12),  
       balance number  
 )';
 EXECUTE IMMEDIATE 'insert into account_user values(''1'',''存款'',13000)';
 EXECUTE IMMEDIATE 'insert into account_user values(''2'',''支票'',100)';
 commit;
EXCEPTION
 WHEN OTHERS THEN
   ROLLBACK;
END;

这个可以编译成功的

------解决方案--------------------
原因在于 insert into account_user values 这条语句。
sql在执行时要先分析sql语句，
当分析到这条时，因为table account_user还没有创建，
因此DB无法解析这一条语句，因而报错。

可以将这两条insert语句用execute immediate 这种方式执行，
可以绕过db对语句的检查。