In simple functional terms Backend tables are the tables which SAP has provided to store various data records that an end user feeds into the SAP system.
There are different tables provided based on the use. Namely there master data tables and transactional data tables.
For example: When you have created a cusotmer master data , this data that you have entered is stored in a specific table and the same table is used by the system to retrieve the data whenever required.In sales order processing you might require the customer master data, so the sytem fetches the data from these tables.
These tables will have a standard name provided by SAP. Some of the useful table names for an SAP SD consultant could be found in the links provided by Suman in the above comment.
Structures are nothing but combination of more than two standard tables for reporting purpose.
So the data in more than one tables could be accessed and used for analysis & reporting purpose.
A table has numberous fields. In order view the fields and contents of a table you need to go to Tcode SE16N and enter the desired table name and execute.
Thanks,
Kishor
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