TRY IT AGAIN..
SQL> SELECT UL.ACCOUNTS,
  2         COUNT(1) "USERS",
  3         SUM(NVL(RENT,0.00)) "RENT",
  4         SUM(NVL(FEE01,0.00)) "FEE01",
  5         SUM(NVL(FEE02,0.00)) "FEE02",
  6         SUM(NVL(FEE03,0.00)) "FEE03",
  7         SUM(NVL(FEE04,0.00)) "FEE04"
  8    FROM USERLIST UL,
  9         CHARGE CH
 10   WHERE UL.TELEPHONE = CH.TELEPHONE(+)
 11   GROUP BY UL.ACCOUNTS;ACCOUNTS      USERS       RENT      FEE01      FEE02      FEE03      FEE04
-------- ---------- ---------- ---------- ---------- ---------- ----------
AAAA              2         40         32         34         36         38
BBBB              1        100         31         32         33         34
CCCC              1        250          0          0          0          0SQL>