Something like this:
<xsl:template match="record>
<table>
<xsl:for-each select="*">
<tr>
<td><xsl:value-of select="name()"/></td>
<td><xsl:value-of select="@value"/></td>
</tr>
<tr>
<td><xsl:value-of select="."/></td>
<td></td>
</tr>
</xsl:for-each>
</table>
</xsl:template>
Michael Kay
http://www.saxonica.com/
Author, XSLT Programmer's Reference and XPath 2.0 Programmer's Reference