"Sharing only" account not visible in "Users & Groups" since Mavericks
Solution 1:
I have had this issue as well and I found a solution: http://support.apple.com/kb/TS4404 on the Apple support website.
Just type the following two commands in terminal:
Quit and reopen System preferences and the sharing account will show up:
sudo dscl . create /Users/root GeneratedUID FFFFEEEE-DDDD-CCCC-BBBB-AAAA00000000
and then:
sudo dscl . create /Users/accountname UserShell /bin/bash
Replace "accountname" in the commands above with the missing account name.
Solution 2:
This helped me a lot! Well, trying to add my 5 cents on the topic, if you need to list the user accounts from the Terminal you might issue the following commands:
Non System users with details
dscacheutil -q user | grep -A 3 -B 2 -e uid:\ 5'[0-9][0-9]’
All accounts (including system)
dscl . list /Users | grep -v ^_.*