rem I don't know. That took about 10 minutes of searching.
rem http://msdn.microsoft.com/en-us/library/aa394585(VS.85).aspx
rem http://msdn.microsoft.com/en-us/library/aa394507(VS.85).aspx

strComputer = "."
Set objWMIService = GetObject( _
    "winmgmts:\\" & strComputer & "\root\cimv2")
Set colItems = objWMIService.ExecQuery _
    ("Select * from Win32_Group")
For Each objItem in colItems
    Wscript.Echo "Local Account: " & objItem.LocalAccount & VBNewLine _
        & "Name: " & objItem.Name & VBNewLine _
        & "SID: " & objItem.SID & VBNewLine _
        & "SID Type: " & objItem.SIDType & VBNewLine _
        & "Status: " & objItem.Status & VBNewLine
Next
Wscript.Echo "Now the individual users"
Set colItems = objWMIService.ExecQuery _
    ("Select * from Win32_UserAccount")
For Each objItem in colItems
    Wscript.Echo "Local Account: " & objItem.LocalAccount & VBNewLine _
        & "Name: " & objItem.Name & VBNewLine _
        & "FullName: " & objItem.FullName & VBNewLine _
        & "SID: " & objItem.SID & VBNewLine _
        & "SID Type: " & objItem.SIDType & VBNewLine _
        & "Status: " & objItem.Status & VBNewLine
Next