This is the Object list, where as you are looking for a particular field of account object. Go for field level security and then select that field from that object.
Customize-->Accounts-->Fields-->Rating-->Set Field-Level Security and uncheck Visible for Basic Account User.
For the Basic Account User profile, I removed all Standard Object and Customer Object Permissions except for Accounts (Read, Edit). For the Account Rating Permission Set, I went to Object Account Settings, enabled Tab Settings to Visible, and then enabled Read and Edit for the rating field.
This is the Object list, where as you are looking for a particular field of account object.
Go for field level security and then select that field from that object.
Thanks
1) https://developer.salesforce.com/forums/?id=906F0000000BNuPIAW
Follow below step to fix it
Customize-->Accounts-->Fields-->Rating-->Set Field-Level Security and uncheck Visible for Basic Account User.
For the Basic Account User profile, I removed all Standard Object and Customer Object Permissions except for Accounts (Read, Edit). For the Account Rating Permission Set, I went to Object Account Settings, enabled Tab Settings to Visible, and then enabled Read and Edit for the rating field.
Let us know if this will help you