The best source I can think of for understanding what various fields are is probably to look at the online help library details which describe the various properties available on different types of records. In most cases there is a reasonably obvious relationship between these properties and the columns available in reports (although in a few instances the report column names are slightly different from the base object property name).
For example:
If there are specific columns you're interested in using in reports for which the semantics are unclear, post a query in this forum and somebody will likely be able to help clarify.
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