There is no such list, it's a try and guess thing. As for the lines... just go by example:
INSERT INTO common_strings VALUES("2000","items#banana"); --> this is the name of the .spr file
INSERT INTO common_strings VALUES("2001","/planeshift/food/banana_icon.dds");
And do not forget to match the cstr_id_gfx mesh (-> 2000) and cstr_id_gfx_icon (->2001) with the number in the common_strings table.
INSERT INTO `item_stats` VALUES (4817,'B','Banana',7,5,100,0,'BULK LEFTHAND RIGHTHAND','MELEEWEAPON',0.1,0,-1,-1,'0','0','0',0,0,0,4,6,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,2,0.2,0.2,0.2,0,0,0,0,0,0,0,0,0,0,0,0,2000,2001,0,0,0,'Sabre',1,150,'SWORD','',0,'',0,'0',0,0,0,0,0,0,0,1,'0','nosound',50,'','',NULL);
If you don't have an icon for it (it shows in the inventory), you can use another just as well. Instead of 2001 in the line above use 37 for example.