insert into login_accounts set name='username',password=md5("yourpassword"),user_ active=1;
Replace username with the name you want your account to be.
Replace yourpassword with the password you want to use, md5 is an encryption technique.
The user_active field makes sure you can login, if it is 0, it will not let you.
insert into login_worldservers set account='accountname',password='yourpassword',name ='Public Name';
Replace accountname with a account you will use in your eqemu_config.xml under <account>
Replace your password with an account password which will also be reflected in the eqemu_config.xml
The contents of name do not matter as far as I remember, this just needs to have something there.