先来看一下其英文释义：

A backorder is an order for a good or service that cannot be filled at the current time due to a lack of available supply. The item may not be held in the company's available inventory but could still be in production, or the company may need to still manufacture more of the product. （From Investopedia）

这句话的大概意思是说，backorder指的是当时因为缺乏足够的原料供应品而无法完成生产的货物或无法提供的服务。公司可能没有库存了或公司仍然需要生产更多的产品。

其实大概可以明白，是指的是缺货状态下的订单。

接着查阅元照英美法词典后，可以发现词典中有对其作出解释：

迟延交货的订单；拖欠的订单。即企业在接到客户订单或委托时因存货不足而未能完成的订单。

因此，可以将根据实际情况，将其处理为“延期交付”或“缺货”。

以下为某供应协议中的相关条款，供参考：

BACK-ORDER PROCEDURES.

延期交付的处理程序

It is understood that quality, service and delivery of the Product are essential elements to A, and that a back-order situation is to be avoided. If Supplier cannot meet an agreed-upon delivery date, it shall notify A immediately via facsimile or email with a projected new delivery date. A shall then respond to Supplier with a projection of inventory levels based upon such projected new delivery date. If inventory levels will, or in A’s reasonable estimation are likely to, result in a back-order situation, A will identify the anticipated date (“Back-Order Date”). A will then provide Supplier with a weekly updated projection of inventory levels, with updated Back-Order Date, through completed actual delivery of the Order in question.

双方理解，产品的质量、服务和交付对于A至关重要，应当避免缺货的情形。供应商无法按约定交付日期交货的，应立即通过传真或电子邮件将预计的新交付日期通知A。A随后应根据该预计新交付日期，将预计存货水平通知供应商。如果存货水平将会，或者根据A的合理估计可能会，导致缺货，A应确定预计缺货日期（以下简称“缺货日期”）。在此之后，A每周应向供应商提供最新预计存货水平以及经更新的缺货日期，直至相关订单完成交付。