Well...I know you are new to directories but this question is a bit silly. You directory realistically should start out with a few hundred categories initially. As you grow you may even add several thousand. So there is no "best categories" to be listed. You should build a category structure on your own (takes alot of time to add categories manually) without the use of a mysql dump. You should make your category structure as unique as you can.
Your response had nothing to do with the original poster's question. All you are doing is spamming your website...something you've done frequently here. Red rep sent.
Best way to figure out is refer some reputed directory i.e. Yahoo Directory, DMOZ, BOTW, Business.com. Hope this will helpful.
If you google, there's actually some directory categories ready to just insert with SQL. I can't remember what to search for, but the categories you want will depends on the niche and complexity of your directory. If you want a good directory, then it is recommended that you have a broad range of categories, with a lot of detailed sub categories. Really, my golden rule is to aim for no more than 20 main categories that I will then split into sub categories in order to maintain a general form of neatness to the directory