In addition to being the perfect gift for the occasion, also remember that gifts are memorable. They may cost you little but would be priceless to the receiver, who recognizes their value as a sign of your affection, love, and thoughtfulness.
你好刘老师,这句话的being什么用法,是的意思吗?不用一个being可以吗?感觉意思也可以,是不是为了和后面的are memorable相对应才用的这个being?