excerpt from: http://www.comptechdoc.org/os/linux/usersguide/linux_ugfilestruct.html
This directory structure introduction is I currently see the most complete, there is time in translation.
Linux Directory Structure
Note:files is grouped according to purpose. Ex:commands, data files, documentation.
Parts of a Unix directory tree. See the FSSTND Standard (Filesystem)
/root|---rootthe home directory for the Root user|---homecontains the user ' s home directories| |----ftpusers include many services as listed here| |----httpd| |----samba| |----user1| |----user2|---bincommands needed during bootup that might being needed by normal users|---sbinlike bin but commands is not I ntended for normal users. Commands run by linux.| ---procthis filesystem is not on a disk. Exists in the Kernels Imagination (virtual). This directory| | Holds information about kernel parameters and system configuration.| |----1 A directory with info about process number 1. Each process|has a directory below Proc. |---usrcontains all commands, libraries, mans pages, games and static files for normal| |operation.| |----binalmost all user commands. Some commands is In/bin or/usr/local/bin.| |----Sbinsystem admin commands not needed on the root filesystem. e.g., most servers | |programs.| |----includeheader files for the C programming language. ShOuld be Below/user/lib for| |consistency.| |----libunchanging data files for programs and subsystems| |----localthe place for locally installed software and other files.| |----manmanual pages| |----Infoinfo documents| |----docdocumentation for various packages| |----tmp| |----x11r6the X windows system files. There is a directory similar to usr below this | |directory.| |----x386like X11R6 but for X11 release 5|---bootfiles used by the bootstrap loader, LILO. Kernel images is often kept here.| ---libshared libraries needed by the programs on the root filesystem| |----Modules Loadable kernel modules, especially those needed to boot the system after| disasters.| ---devdevice files for devices such as disk drives, serial ports, etc.| ---etcconfiguration files specific to the machine.| |----Skelwhen A home directory is created it's initialized with files from this directory| |----Sysconfig Files that configure the Linux system for networking, KeyboarD, time, and more.| ---varcontains files that change for mail, news, printers log files, man pages, temp files| |----file| |----Libfiles that change while the system is running normally| |----localvariable data for programs installed in/usr/local.| |----locklock files. Used by a program to indicate it is using a particular device or file| |----loglog files from programs such as login and syslog which logs all logins,| |logouts, and other system messages.| |----runfiles that contain information on the system that's valid until the system is| |next booted| |----spooldirectories for mail, printer spools, news and other spooled work.| |----tmptemporary files that is large or need to exist for longer than they should in| |/tmp.| |----Catmana cache for mans pages that is formatted on demand|---mntmount points for temporary mounts by the system Admini strator.| ---tmptemporary files. Programs running after bootup should use/var/tmp.
Linux-directory structure