The account segment values reside in fnd_flex_values table. Translated descriptions reside in fnd_flex_values_tl table. For each record in fnd_flex_values you will have one record in fnd_flex_values_tl per installed language.
The account type could be found in the column compiled_value_attributes in table fnd_flex_values.
The fnd_flex_values table contains values for all value sets. So you will have to join this table with fnd_flex_value_sets to filter the values belonging to a particular value set.
Here is a sample SQL you could use:

SELECT FLEX_VALUE "Account",
SUBSTR(FV.COMPILED_VALUE_ATTRIBUTES,5,1)"Acc Type",
DESCRIPTION "Description"
FROM FND_FLEX_VALUES a, FND_FLEX_VALUES_TL b,
FND_FLEX_VALUE_SETS c
WHERE a.FLEX_VALUE_ID = b.FLEX_VALUE_ID
AND a.FLEX_VALUE_SET_ID = b.FLEX_VALUE_SET_ID
AND b.FLEX_VALUE_SET_NAME = 'HOE Account'
--- Replace it with your value set name

I have not tested this sql as I wrote it on the fly, but it should work fine.