Пожплуйста с переводом текста when a company exports goods abroad there are many problems it must consider, e.g. packaging, transportation, insurance and payment. first the goods must be packed to containers to protect them from damage. the containers or crates must be labeled clearly to show where they are going. the label may also show what the crates (containers) contain. goods can be transported by sea or by air, by a shipping company or by an airline. if the goods are shipped then transportation must be arranged from the factory to the docks or quay. this can either be by road in tracks (or lorries) or by rail. the shipment must be insured (covered) against loss or damage in transit, i.e. while it is being transported. sometimes the exporter takes out insurance and sometimes the importer insures the shipment. it depends on the terms of their agreement. if the goods are damaged in transit the company is covered by the insurance. of course, someone has to pay for all these things. while goods are in transit they are called freight or cargo, so the company pays freight rates or shipping cost to the shipping company. if the goods are being transported by air, the company pays to the airline. the cargo is loaded at the docks or at the airport, and for this the company pays handling charges. also the company must pay packaging charges or costs. exporting brings foreign currency into the country, so governments encourage export trade by giving assistance to the exporters. often companies borrow money (finance) from banks to finance exporting. this money is called export credit. a government department called the e.c.g.d. (export credit guarantee department) gives a guarantee to the bank. this guarantee means that the government carries the loss, if the foreign buyer does not pay. it is a kind of insurance cover for the bank and the exporting company. another form of government assistance or incentive is tax relief or tax advantages. every company must pay a proportion of its earnings to the government in the form of tax. tax relief means that exporters pay less tax on money earned abroad.