type account_cur is ref cursor;
  cur account_cur;
  accountrec account_cur%rowtype;
  --or maybe cur%rowtype?;


  sqlquery := 'select * from ' || OOMTable; 
  open cur for sqlquery;
  loop
    fetch cur into accountrec;
    exit when cur%notfound;
    --do my processing of the records ...
  end loop;
  close cur; 

drop table temp1;
drop table temp2;

create table temp1 (a number,b date,c varchar2(10),d clob,e integer);
create table temp2 (a number,b date,c varchar2(20),d clob);

insert into temp1 values (1,sysdate,'a','this is a clob',0);
commit;

select * from temp2;

define 1='TEMP1'
define 2='TEMP2'

set serveroutput on

declare
   column_list_v varchar2(32000);
   sqlv varchar2(32000);
begin
   for r1 in (
               select *
               from user_tables
               where table_name = upper('&&1')
             ) loop
      for r2 in (
                  select *
                  from user_tables
                  where table_name = upper('&&2')
                ) loop
         for r3 in (
                     select column_name,data_type,data_length,data_precision,data_scale
                     from user_tab_columns
                     where table_name = r1.table_name
                     and data_type in ('VARCHAR','VARCHAR2','CHAR','NUMBER','INTEGER','FLOAT','DATE')
                     intersect
                     select column_name,data_type,data_length,data_precision,data_scale
                     from user_tab_columns
                     where table_name = r2.table_name
                     and data_type in ('VARCHAR','VARCHAR2','CHAR','NUMBER','INTEGER','FLOAT','DATE')
                   ) loop
           column_list_v := column_list_v||','||r3.column_name;
         end loop;
         column_list_v := substr(column_list_v,2);
dbms_output.put_line('column_list_v = '||column_list_v);
         if column_list_v is null then goto theend; end if;
         sqlv := 'insert into '||r2.table_name||' ('||column_list_v||') select '||column_list_v||' from '||r1.table_name;
dbms_output.put_line('sqlv = '||sqlv);
         execute immediate (sqlv);
      end loop;
   end loop;
<<theend>> null;
end;
/

select * from temp2;

DECLARE
   column_list_v   VARCHAR2(32000);
   sqlv            VARCHAR2(32000);

   CURSOR c_get_table(c_tname VARCHAR2)
   IS
      SELECT table_name
      FROM   user_tables
      WHERE  table_name = UPPER(c_tname);

   v_tname1        VARCHAR2(30);
   v_tname2        VARCHAR2(30);
BEGIN
   -- verify table existance
   OPEN c_get_table(:tname1);
   FETCH c_get_table INTO  v_tname1;
   CLOSE c_get_table;

   OPEN c_get_table(:tname2);
   FETCH c_get_table INTO  v_tname2;
   CLOSE c_get_table;

   -- gather common columns
   FOR r3 IN (SELECT column_name
                   , data_type
                   , data_length
                   , data_precision
                   , data_scale
              FROM   user_tab_columns
              WHERE  table_name = v_tname1
              AND    data_type IN
                        ('VARCHAR', 'VARCHAR2', 'CHAR', 'NUMBER', 'INTEGER'
                       , 'FLOAT', 'DATE')
              INTERSECT
              SELECT column_name
                   , data_type
                   , data_length
                   , data_precision
                   , data_scale
              FROM   user_tab_columns
              WHERE  table_name = v_tname2
              AND    data_type IN
                        ('VARCHAR', 'VARCHAR2', 'CHAR', 'NUMBER', 'INTEGER'
                       , 'FLOAT', 'DATE'))
   LOOP
      column_list_v    := column_list_v || ',' || r3.column_name;
   END LOOP;

   column_list_v    := SUBSTR(column_list_v, 2);
   DBMS_OUTPUT.put_line('column_list_v = ' || column_list_v);

-- check whether there are shared columns:
   IF column_list_v IS NOT NULL
   THEN
-- concatenate the insert statement    
      sqlv    := 'insert into ' || v_tname2 || ' (' || column_list_v 
              || ') select ' || column_list_v || ' from ' || v_tname1;
      DBMS_OUTPUT.put_line('sqlv = ' || sqlv);
-- execute the insert statement
      EXECUTE IMMEDIATE (sqlv);
   END IF;
END;
/