OK, let's break down the URL:
<a href="sql.php3?lang=en-iso-8859-1&server=1&db=logs&table=calls&goto=tbl_properties_structure.php3&back=tbl_properties_structure.php3&sql_query=DELETE+FROM+%60calls%60&zero_rows=Table+calls+has+been+emptied" style="display:block" class="drop"
onclick="return confirmLink(this, 'DELETE FROM calls')">
sql.php3 is the php page being called to execute the emptying of the table.
? is the designator notifying the PHP parser to start looking for variables...
The variables are broken down like this:
$GET['lang'] = "en-iso-8859-1"
$GET['server'] = "1"
$GET['db'] = "logs"
$GET['table'] = "calls"
$GET['goto'] = "tbl_properties_structure.php3"
$GET['back'] = "tbl_properties_structure.php3"
$GET['sql_query'] = "DELETE FROM calls" (Note, it is a back tick, not a single quote)
$GET['zero_rows'] = "Table calls has been emptied"
Basically, you'd have to ask the author how they are using the variables. Off-hand, I would say they are simply defining the structure they are going to use to delete all of the values in the calls table. (That's the obvious variable), the goto and back are probably used to define links, the zero_rows is probably used to report the emptying of the table after it is confirmed to be emptied. lang, server, db and table are all pretty self explanatory.
You don't need the style or class CSS identifiers to run this code at all, and the onclick event calls a JavaScript Function (I am not sure what the function is, other than to say that it's probably not a predefined one, and is probably a user defined function.)
Also, I didn't see it in the link you provided, but "&amp;" is the ASCII code for an ampersand symbol ( & ).