Do you remember the days of MS-DOS? Where you had to type commands into the command prompt, well it's still there, it's justmasked by windows.
SHELL sends whatever parameter you give it to the command line and runs it.
In DOS:
C:\ > copy c:\file.tmp a:\file.tmp
In Qbasic
SHELL "copy c:\file.tmp a:\file.tmp"
are the same thing, it gives you a way of using DOS commands in qbasic.
KILL deletes a file, as said above, it does the same thing as SHELL "del ..."