File System Hierarchy Standard (FHS)

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1 - About

The Filesystem Hierarchy Standard (FHS) is a collaborative document that defines the names and locations of many files and directories.

The FHS document is the authoritative reference to any FHS-compliant file system, but the standard leaves many areas undefined or extensible. The complete standard is available at http://www.pathname.com/fhs

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3 - List

Directory Description
/dev/ contain file system entries which represent devices that are attached to the system.
/etc/ is reserved for configuration files that are local to the machine. No binaries are to be put in /etc/. Any binaries that were once located in /etc/ should be placed into /sbin/ or possibly /bin/
/lib/ should contain only shared libraries that are needed to execute the binaries in /bin/ and /sbin/. These shared library images are particularly important for booting the system and executing commands within the root file system.
/mnt/ The /mnt/ directory is for temporarily mounted file systems, such as CD-ROMs and floppy disks.
/proc/ presents information about processes and other system information
/usr stands for universal system resources
more .....

More, see Unix_filesystem#Conventional_directory_layout