SELECT Name,Phone FROM Account
The query has two parts:
SELECT Name,Phone: This part lists the fields that you would like to retrieve. The fields are specified after the SELECT keyword in a comma-delimited list. Or you can specify only one field, in which case no comma is necessary (e.g. SELECT Phone).
FROM Account: This part specifies the standard or custom object that you want to retrieve. In this example, it’s Account. For a custom object called Invoice_Statement, it is Invoice_Statement__c.