SQL> var cur REFCURSOR
SQL> exec open :cur for select * from dept;

PL/SQL procedure successfully completed.

SQL> print :cur

    DEPTNO DNAME          LOC
---------- -------------- -------------
        10 ACCOUNTING     NEW YORK
        20 RESEARCH       DALLAS
        30 SALES          CHICAGO
        40 OPERATIONS     BOSTON

PROCEDURE KP_READ_DPREPORT_IPUAVG
(
  CUR               OUT SYS_REFCURSOR,
  MCARCNO_          IN  VARCHAR2
) IS
BEGIN

-- BLOCK 01 BEGIN --
BEGIN
   OPEN CUR FOR
    SELECT MCACC.ID AS "Лиц. счет",
           KPU.NAME AS "Класс ИПУ",
         ........
         .......
     FROM T_MCACC MCACC,
          T_MCACCTU MCACCTU,
          T_MCPU MCPU,
          TS_KPU KPU,
          TS_TPPU TPPU
    WHERE MCACC.ID=MCACCTU.MCACC_ID AND
          MCACCTU.TU=MCPU.TU AND
          MCPU.KPU_ID=KPU.ID AND
          MCPU.TPPU_ID=TPPU.ID 
 END;
-- BLOCK 01 END --

  COMMIT;
  EXCEPTION

  WHEN OTHERS THEN
   ROLLBACK;

END KP_READ_DPREPORT_IPUAVG;

SQL> ed
Wrote file afiedt.buf

  1  declare
  2     cur sys_refcursor;
  3     mcarcno_ varchar2(20):='CLERK';
  4     v_ename  varchar2(10);
  5  PROCEDURE KP_READ_DPREPORT_IPUAVG
  6  (
  7    p_CUR               OUT SYS_REFCURSOR,
  8    p_MCARCNO_          IN  VARCHAR2
  9  ) IS
 10  BEGIN
 11  -- BLOCK 01 BEGIN --
 12   BEGIN
 13     OPEN p_CUR FOR
 14      SELECT ename from emp e where job=p_MCARCNO_;
 15   END;
 16  -- BLOCK 01 END --
 17  COMMIT;
 18    EXCEPTION
 19    WHEN OTHERS THEN
 20     ROLLBACK;
 21  END KP_READ_DPREPORT_IPUAVG;
 22  begin
 23    DBMS_OUTPUT.enable;
 24    DBMS_OUTPUT.put_line(mcarcno_);
 25    KP_READ_DPREPORT_IPUAVG(cur,mcarcno_);
 26    fetch cur into v_ename;
 27    while cur%FOUND loop
 28      dbms_output.put_line(v_ename);
 29      fetch cur into v_ename;
 30    end loop;
 31    close cur;
 32* end;
SQL> /
CLERK
SMITH
ADAMS
JAMES
MILLER

PL/SQL procedure successfully completed.

SQL>

DECLARE
   cur sys_refcursor;
    mcarcno_ VARCHAR2(20):='2016/07';
     v_ename  VARCHAR2(10);
  BEGIN
    DBMS_OUTPUT.ENABLE;
    DBMS_OUTPUT.put_line(mcarcno_);
    KP_READ_DPREPORT_IPUAVG(cur,mcarcno_);
    fetch cur INTO v_ename;
    WHILE cur%FOUND LOOP
      dbms_output.put_line(v_ename);
      fetch cur INTO v_ename;
    END LOOP;
    close cur;
 END;