/var/lib/nfs/etab contains information about what filesystems should be exported to whom at the moment.
/var/lib/nfs/rmtab contains a list of which filesystems actually are mounted by certain clients at the moment.
/proc/fs/nfs/exports contains information about what filesystems are exported to actual client (individual, not subnet or whatever) at the moment.
/var/lib/nfs/xtab is the same information as /proc/fs/nfs/exports but is maintained by nfs-utils instead of directly by the kernel. It is only used if /proc isn't mounted.