From MEPIS Documentation Wiki
A mount point is a term used to describe where the computer puts the files in a file system on Unix-like systems. For example, many modern Linux distributions automatically mount the CD drive as /mnt/cdrom or /media/cdrom so the contents of the CD drive will appear in the /mnt/cdrom or /media/cdrom directory. A device can be mounted anywhere on the directory structure. Normally only the root user can mount a new file system but systems are often configured so that users may mount pre-set devices.
A file system can be mounted by running the mount utility (usually used during the system maintenance). In normal daily work, most mounts happen automatically (at system startup or later when needed).
When used as a verb, to mount, it refers to the above described actions. Another verb is to remount - it refers to changing options of the existing mount. And, at the end of the previous sentence, the mount is meant to describe the existing attachment of a file system to mount point, e.g. each line returned by the mount utility (when called with no arguments) describes one mount.
Also see fstab