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SAP ABAP Reports are written in ABAP code and generally present specifc SAP data to the user so that they can view, change or download it for use in separate application. The most popular way to create abap reports is to use the alv functionality either view the ALV function modules or the ALV method calls. See here for more information about SAP ALV including example ABAP code.
Another option for building reports within SAP is to use the Adhoc SAP Query and quickviewer to generate yor reports
ABAP reports don't just display data to a user, depending on the capabilities of the ABAPer they can also perform complicated calculations, ftp data, email data, update tables etc etc
Testprogram ALV: Block list
SAP ALV test reports
Show different colours available for SAP reports
Show different icons available for SAP reports
SAP function modules
Available SAP function modules