Freight earned = flete devengado o pagadero. El “flete” es en este caso el precio acordado para el alquiler del medio de transporte de las mercancías o bien el precio que se paga por el transporte de esas mercancías, ya sea por tierra, mar o aire.

Aunque convendría examinar el contexto completo, que no tengo, entiendo que “earned” se refiere a ese precio establecido por el servicio de transporte de las mercancías en los diversos “consignments” (= envíos, expediciones), de los que da cuenta el informe CTS que se menciona en el texto. El momento del devengo es aquel en el que la obligación de pago resulta exigible una vez prestado el servicio (que puede resultar mejor o peor prestado, como se lee en las referencias que adjunto).

http://upcommons.upc.edu/pfc/bitstream/2099.1/12968/1/Los co...
El pago del flete.
Lo habitual es que las pólizas contengan referencia al momento en el cual se debe pagar el flete, aunque también es posible que en la póliza que se utilice en complemento del contrato de volumen no se contemple esa opción.
Si no se ha estipulado nada al respecto, entre las formas más frecuentes de establecerse el pago del flete se encuentran las del (1) pago en el momento de la firma del conocimiento de embarque y devengado con independencia de los eventos que puedan afectar al buque y la carga; (2) el devengo de una tercera parte en el momento de firmar el conocimiento y devengado a todo evento, en efectivo, menos el 3% de seguro e intereses, debiéndose la parte restante contra la correcta entrega en destino.

http://www.bmla.org.uk/documents/issues_transport_law.htm
When is the freight earned?
Traditionally, freight has been described as "the reward payable to the carrier for the safe carriage and delivery of the goods. At common law, no freight is payable unless the shipowner has substantially performed his obligation under the contract of carriage by tending delivery of the goods at the discharge port, and no freight is payable if the goods are lost on the voyage or if for any reason (other than the fault of the shipper) the goods are not tendered for delivery at the port of destination. If the carrier is able to deliver the goods, albeit in a damaged condition, at the port of destination, he is entitled to his freight in full without deduction for the damage, although he may be liable in damages to those interested in the goods.
The traditional position as to when freight is earned is often varied in practice by the inclusion of special terms in the bill of lading to the effect that freight is deemed earned on loading or on signing the bill of lading. In such circumstances, the carrier will be entitled to his freight even if the goods are lost on the voyage and will be able to recover unpaid freight despite the loss of the goods.
When is the freight payable?
At common law, freight is payable once it has been earned, i.e. on tender of delivery of the cargo. Payment and delivery are concurrent acts. The carrier is entitled to refuse to discharge the cargo unless freight is paid for each portion as delivered.

http://books.google.es/books?id=tqGv3hoaFBYC&pg=PA230&lpg=PA...
Freight earned cargo lost or not lost/Flete devengado a todo evento