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If you're referring to is the front- or back-end of software, commonly the front-end is the client side (what the user interacts with), and the back-end is the server side. A web browser is front-end, the web-server itself is back-end.
"Front end and back end are generalized terms that refer to the initial and the end stages of a process" http://en.wikipedia.org/wiki/Front_and_back_ends.
For example a compiler it can be divide in stages (it have tons more):
preprocessor -> parser -> intermadiate code ->optimized intermadiate code -> machine code
here u can break this in two programs two: a front end and a back end(in wikipedia u will see its in 3, but u can do in 2 too, i just want to point ur question).
the first one will generate the optimazed intermadiate code
the second one the machine code
its like u have two things and the output of one its the input of the other one. In this example it makes totally sense, the front end will allways generate a code that the back end can read ats it input, so it makes designing program a lot easier.
gcc its done in this way(http://en.wikipedia.org/wiki/GNU_Compiler_Collection). So if u want to write a new lenguage u just make an front end and use gcc for the rest, its quite more easy, u just have to do a little part of the work and use something already created and tested.