dscl -- Directory Service command line utility
http://developer.apple.com/library/mac/#documentation/Darwin/Reference/ManPages/man1/dscl.1.html
List all users or groups
$ dscl . list /users $ dscl . list /groups
If you want to output information about each user, though, use readall:
$ dscl . readall /users $ dscl . readall /groups
And if you need to programatically parse said information, use -plist to make your life easier:
$ dscl -plist . readall /users $ dscl -plist . readall /groups
—
http://stackoverflow.com/a/1308064
List details about one user
$ dscl . read /users/foo