Originální popis anglicky: 
hier - Description of the file system hierarchy
A typical Linux system has, among others, the following directories:
  - /
- This is the root directory. This is where the whole tree
      starts.
  - /bin
- This directory contains executable programs which are
      needed in single user mode and to bring the system up or repair it.
  - /boot
- Contains static files for the boot loader. This directory
      only holds the files which are needed during the boot process. The map
      installer and configuration files should go to /sbin and
      /etc.
  - /dev
- Special or device files, which refer to physical devices.
      See mknod(1).
  - /dos
- If both MS-DOS and Linux are run on one computer, this is a
      typical place to mount a DOS file system.
  - /etc
- Contains configuration files which are local to the
      machine. Some larger software packages, like X11, can have their own
      subdirectories below /etc. Site-wide configuration files may be
      placed here or in /usr/etc. Nevertheless, programs should always
      look for these files in /etc and you may have links for these files
      to /usr/etc.
  - /etc/opt
- Host-specific configuration files for add-on applications
      installed in /opt.
  - /etc/sgml
- This directory contains the configuration files for SGML
      and XML (optional).
  - /etc/skel
- When a new user account is created, files from this
      directory are usually copied into the user's home directory.
  - /etc/X11
- Configuration files for the X11 window system
    (optional).
  - /home
- On machines with home directories for users, these are
      usually beneath this directory, directly or not. The structure of this
      directory depends on local administration decisions.
  - /lib
- This directory should hold those shared libraries that are
      necessary to boot the system and to run the commands in the root
      filesystem.
  - /mnt
- This directory contains mount points for temporarily
      mounted filesystems
  - /opt
- This directory should contain add-on packages that contain
      static files.
  - /proc
- This is a mount point for the proc filesystem, which
      provides information about running processes and the kernel. This
      pseudo-file system is described in more detail in proc(5).
  - /root
- This directory is usually the home directory for the root
      user (optional).
  - /sbin
- Like /bin, this directory holds commands needed to
      boot the system, but which are usually not executed by normal users.
  - /tmp
- This directory contains temporary files which may be
      deleted with no notice, such as by a regular job or at system boot
    up.
  - /usr
- This directory is usually mounted from a separate
      partition. It should hold only sharable, read-only data, so that it can be
      mounted by various machines running Linux.
  - /usr/X11R6
- The X-Window system, version 11 release 6 (optional).
  - /usr/X11R6/bin
- Binaries which belong to the X-Windows system; often, there
      is a symbolic link from the more traditional /usr/bin/X11 to
    here.
  - /usr/X11R6/lib
- Data files associated with the X-Windows system.
  - /usr/X11R6/lib/X11
- These contain miscellaneous files needed to run X; Often,
      there is a symbolic link from /usr/lib/X11 to this directory.
  - /usr/X11R6/include/X11
- Contains include files needed for compiling programs using
      the X11 window system. Often, there is a symbolic link from
      /usr/include/X11 to this directory.
  - /usr/bin
- This is the primary directory for executable programs. Most
      programs executed by normal users which are not needed for booting or for
      repairing the system and which are not installed locally should be placed
      in this directory.
  - /usr/bin/X11
- is the traditional place to look for X11 executables; on
      Linux, it usually is a symbolic link to /usr/X11R6/bin.
  - /usr/dict
- Replaced by /usr/share/dict.
  - /usr/doc
- Replaced by /usr/share/doc.
  - /usr/etc
- Site-wide configuration files to be shared between several
      machines may be stored in this directory. However, commands should always
      reference those files using the /etc directory. Links from files in
      /etc should point to the appropriate files in /usr/etc.
  - /usr/games
- Binaries for games and educational programs
    (optional).
  - /usr/include
- Include files for the C compiler.
  - /usr/include/X11
- Include files for the C compiler and the X-Windows system.
      This is usually a symbolic link to /usr/X11R6/include/X11.
  - /usr/include/asm
- Include files which declare some assembler functions. This
      used to be a symbolic link to /usr/src/linux/include/asm.
  - /usr/include/linux
- This contains information which may change from system
      release to system release and used to be a symbolic link to
      /usr/src/linux/include/linux to get at operating system specific
      information.
      (Note that one should have include files there that work correctly with the
      current libc and in user space. However, Linux kernel source is not
      designed to be used with user programs and does not know anything about
      the libc you are using. It is very likely that things will break if you
      let /usr/include/asm and /usr/include/linux point at a
      random kernel tree. Debian systems don't do this and use headers from a
      known good kernel version, provided in the libc*-dev package.)
  - /usr/include/g++
- Include files to use with the GNU C++ compiler.
  - /usr/lib
- Object libraries, including dynamic libraries, plus some
      executables which usually are not invoked directly. More complicated
      programs may have whole subdirectories there.
  - /usr/lib/X11
- The usual place for data files associated with X programs,
      and configuration files for the X system itself. On Linux, it usually is a
      symbolic link to /usr/X11R6/lib/X11.
  - /usr/lib/gcc-lib
- contains executables and include files for the GNU C
      compiler, gcc(1).
  - /usr/lib/groff
- Files for the GNU groff document formatting system.
  - /usr/lib/uucp
- Files for uucp(1).
  - /usr/local
- This is where programs which are local to the site
      typically go.
  - /usr/local/bin
- Binaries for programs local to the site.
  - /usr/local/doc
- Local documentation.
  - /usr/local/etc
- Configuration files associated with locally installed
      programs.
  - /usr/local/games
- Binaries for locally installed games.
  - /usr/local/lib
- Files associated with locally installed programs.
  - /usr/local/include
- Header files for the local C compiler.
  - /usr/local/info
- Info pages associated with locally installed programs.
  - /usr/local/man
- Man pages associated with locally installed programs.
  - /usr/local/sbin
- Locally installed programs for system administration.
  - /usr/local/share
- Local application data that can be shared among different
      architectures of the same OS.
  - /usr/local/src
- Source code for locally installed software.
  - /usr/man
- Replaced by /usr/share/man.
  - /usr/sbin
- This directory contains program binaries for system
      administration which are not essential for the boot process, for mounting
      /usr, or for system repair.
  - /usr/share
- This directory contains subdirectories with specific
      application data, that can be shared among different architectures of the
      same OS. Often one finds stuff here that used to live in /usr/doc
      or /usr/lib or /usr/man.
  - /usr/share/dict
- Contains the word lists used by spell checkers.
  - /usr/share/doc
- Documentation about installed programs.
  - /usr/share/games
- Static data files for games in /usr/games.
  - /usr/share/info
- Info pages go here.
  - /usr/share/locale
- Locale information goes here.
  - /usr/share/man
- Manpages go here in subdirectories according to the man
      page sections.
  - /usr/share/man/<locale>/man[1-9]
- These directories contain manual pages for the specific
      locale in source code form. Systems which use a unique language and code
      set for all manual pages may omit the <locale> substring.
  - /usr/share/misc
- Miscellaneous data that can be shared among different
      architectures of the same OS.
  - /usr/share/nls
- The message catalogs for native language support go
    here.
  - /usr/share/sgml
- Files for SGML and XML.
  - /usr/share/terminfo
- The datebase for terminfo.
  - /usr/share/tmac
- Troff macros that are not distributed with groff.
  - /usr/share/zoneinfo
- Files for timezone information.
  - /usr/src
- Source files for different parts of the system, included
      with some packages for reference purposes. Don't work here with your own
      projects, as files below /usr should be read-only except when installing
      software.
  - /usr/src/linux
- This was the traditional place for the kernel source. Some
      distributions put here the source for the default kernel they ship. You
      should probably use another directory when building your own kernel.
  - /usr/tmp
- Obsolete. This should be a link to /var/tmp. This
      link is present only for compatibility reasons and shouldn't be used.
  - /var
- This directory contains files which may change in size,
      such as spool and log files.
  - /var/adm
- This directory is superseded by /var/log and should
      be a symbolic link to /var/log.
  - /var/backups
- Reserved for historical reasons.
  - /var/cache
- Data cached for programs.
  - /var/catman/cat[1-9] or
    /var/cache/man/cat[1-9]
- These directories contain preformatted manual pages
      according to their man page section. (The use of preformatted manual pages
      is deprecated.)
  - /var/cron
- Reserved for historical reasons.
  - /var/lib
- Variable state information for programs.
  - /var/local
- Variable data for /usr/local.
  - /var/lock
- Lock files are placed in this directory. The naming
      convention for device lock files is LCK..<device> where
      <device> is the device's name in the filesystem. The format
      used is that of HDU UUCP lock files, i.e. lock files contain a PID as a
      10-byte ASCII decimal number, followed by a newline character.
  - /var/log
- Miscellaneous log files.
  - /var/opt
- Variable data for /opt.
  - /var/mail
- Users' mailboxes. Replaces /var/spool/mail.
  - /var/msgs
- Reserved for historical reasons.
  - /var/preserve
- Reserved for historical reasons.
  - /var/run
- Run-time variable files, like files holding process
      identifiers (PIDs) and logged user information (utmp). Files in
      this directory are usually cleared when the system boots.
  - /var/spool
- Spooled (or queued) files for various programs.
  - /var/spool/at
- Spooled jobs for at(1).
  - /var/spool/cron
- Spooled jobs for cron(1).
  - /var/spool/lpd
- Spooled files for printing.
  - /var/spool/mail
- Replaced by /var/mail.
  - /var/spool/mqueue
- Queued outgoing mail.
  - /var/spool/news
- Spool directory for news.
  - /var/spool/rwho
- Spooled files for rwhod(8).
  - /var/spool/smail
- Spooled files for the smail(1) mail delivery
      program.
  - /var/spool/uucp
- Spooled files for uucp(1).
  - /var/tmp
- Like /tmp, this directory holds temporary files
      stored for an unspecified duration.
  - /var/yp
- Database files for NIS.
The Filesystem Hierarchy Standard, Version 2.2
  <http://www.pathname.com/fhs/>
This list is not exhaustive; different systems may be configured differently.
find(1), 
ln(1), 
mount(1), 
proc(5)
 
The Filesystem Hierarchy Standard