最简单的是 set_index ：

Simpliest is set_index:

df = pd.DataFrame.from_records(sales, columns=labels).set_index('account')
print (df)
           Jan  Feb  Mar
account                 
Jones LLC  150  200   50
Alpha Co   200  210   90
Blue Inc   140  215   95

或通过列表理解选择：

labels = [ 'Jan', 'Feb', 'Mar']
idx = [x[0] for x in sales]
data = [x[1:] for x in sales]

df = pd.DataFrame.from_records(data, columns=labels, index=idx)
print (df)
           Jan  Feb  Mar
Jones LLC  150  200   50
Alpha Co   200  210   90
Blue Inc   140  215   95