A simplified model of the vertical structure of accretion disks is derived. Analytical expressions for the temperature and density structure, which represent a generalization of the gray model long known in the theory of classical stellar atmospheres, are presented. The formalism naturally explains similarities and differences between the structure of a disk and a stellar atmosphere. In particular, the influence of viscous dissipation and external irradiation of the disk by the central star, as well as of the finite optical thickness of the disk, may be easily accounted for and explained by the present model.