Solution:
You could modify form-billing.php
template.
move the following code to the top or the place you want.
<?php if ( ! is_user_logged_in() && $checkout->is_registration_enabled() ) : ?>
<div class="woocommerce-account-fields">
<?php if ( ! $checkout->is_registration_required() ) : ?>
<p class="form-row form-row-wide create-account">
<label class="woocommerce-form__label woocommerce-form__label-for-checkbox checkbox">
<input class="woocommerce-form__input woocommerce-form__input-checkbox input-checkbox" id="createaccount" <?php checked( ( true === $checkout->get_value( 'createaccount' ) || ( true === apply_filters( 'woocommerce_create_account_default_checked', false ) ) ), true ) ?> type="checkbox" name="createaccount" value="1" /> <span><?php _e( 'Create an account?', 'woocommerce' ); ?></span>
</label>
</p>
<?php endif; ?>
<?php do_action( 'woocommerce_before_checkout_registration_form', $checkout ); ?>
<?php if ( $checkout->get_checkout_fields( 'account' ) ) : ?>
<div class="create-account">
<?php foreach ( $checkout->get_checkout_fields( 'account' ) as $key => $field ) : ?>
<?php woocommerce_form_field( $key, $field, $checkout->get_value( $key ) ); ?>
<?php endforeach; ?>
<div class="clear"></div>
</div>
<?php endif; ?>
<?php do_action( 'woocommerce_after_checkout_registration_form', $checkout ); ?>
</div>
<?php endif; ?>