What is the use of CALL FUNCTION MODULE - AT BACKGROUND TASK?

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Hi experts,

I found Call functional module in background task will make the FM run at the next commit work as some people said. So I have some questions:

1 if we use COMMIT WORK commend, the pending FM will be called? If there are several FMs called at background task, what is the sequence of them? How many conditions will trigger the running of these FMs?

2 Where can I find the log of this pending FMs? In SAP library, it says there are 2 tables. But I checked these tables and can only find the FM name and user of it. And I can not understand content of these tables. It seems one is for the main information of FM, and the other is for the data of the FM, maybe the parameters.

3 If I call a FM in this way, Can I canncel it before the next commit work in some way?

Finally, thanks for reading and help.