Being poor is no disgrace. 贫穷并不可耻。

句中的being为动名词，being poor为动名词短语，在句中用作主语。又如：

Being angry would get her nowhere. 发火对她毫无益处。

Being competitive is an attitude of mind. 好竞争是一种心态。

Being tired often makes me short-tempered. 我一累就容易发脾气。

Being married to a cop is usually tough. 和一个警察结婚是不容易的。

Being a soldier can involve getting killed. 当兵就有可能牺牲。