If you want to see some statements by default when you 
create an action, below are the steps to create Action 
Template:

Check QTP installation folder: C:\Program 
Files\hp\QuickTest Professional\dat\

1) if ActionTemplate.mst file exists in the QTP 
installation folder 

   1.1) Include required statements in the file. Note: Put 
Single Quote at beginning of the each statement.
   1.2) Save the ActionTemplate.mst file
   1.3) Open a new test, you can find the statments by 
default.

2) If ActionTemplate.mst file doesn't exist in the QTP 
installation folder, we need to create a new file. 

   2.1) Open Notepad
   2.2) Include required statements. Note: Put Single Quote 
at beginning of the each statement.
   2.3) Save it under QTP installation folder with filename 
as ActionTemplate.mst
   2.4) Open a new test, you can find the statments by 
default.