===For Applmgr User===

APPL_TOP:

11i:<APPS_BASE>/<SID>appl

R12:<APPS_BASE>/apps/apps_st/appl

NOTE:Oracle Applicaitons product files,including $INV_TOP,$AU_TOP....

COMMON_TOP:

11i:<APPS_BASE>/<SID>comn

R12:<APPS_BASE>/apps/apps_st/comn(Common files such as Java&HTML)

NOTE:$JAVA_TOP is under $COMMON_TOP

ORACLE_HOME

11i:<APPS_BASE>/<SID>ora/8.0.6

R12:<APPS_BASE>/apps/tech_st/10.1.2

===For Oracle User===

ORACLE_HOME

11i:<ORACLE_BASE>/<SID>db/10.2.0

R12:<ORACLE_BASE>/db/tech_st/10.2.0

NOTE:Oracle Home for 10g RDBMS

ORADATA

11i:<ORACLE_BASE>/<SID>data

R12:<ORACLE_BASE>/db/apps_st/data

NOTE:Oracle 10g database files

===INSTANCE_HOME===

INST_TOP

11i:N/A

R12:<APPS_BASE>/inst/apps/<context_name>

NOTE:Configuration,logs,Certificates.

11i

R12

Common

Other Pic

另外一篇文章：

关于Oracle E-Business Suite File System，可以参见官方文档：

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