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1.不能省略的狀況：being是助動詞，表示被動，不可省略。

後面的過去分詞是「主要動詞」。 
Being told that he would no longer received government money, the researcher had to look for another source of support. 

Being used daily, the telephone book began to look rather old and torn up. 

2.可省略的狀況：being是主要動詞，後面的過去分詞是「主詞補語」時，可省略being。 

同樣主詞可省略

(Being) utterly exhausted, they felt asleep at once.（主詞補語是形容詞性質） 
(Being) tired with his work, he went to bed early. 
Being a student, he was naturally interested in museum.（主詞補語是名詞性質） 
分詞構句雖然通...

1.不能省略的狀況：being是助動詞，表示被動，不可省略。

後面的過去分詞是「主要動詞」。 
Being told that he would no longer received government money, the researcher had to look for another source of support. 

Being used daily, the telephone book began to look rather old and torn up. 

2.可省略的狀況：being是主要動詞，後面的過去分詞是「主詞補語」時，可省略being。 

同樣主詞可省略

(Being) utterly exhausted, they felt asleep at once.（主詞補語是形容詞性質） 
(Being) tired with his work, he went to bed early. 
Being a student, he was naturally interested in museum.（主詞補語是名詞性質） 
分詞構句雖然通常表示與主句的動詞同時發生，但以being開頭的分詞構句有時只是表示「原因」，而非同時發生。 

(資料來源：https://tw.answers.yahoo.com/question/index?qid=20140930000015KK04717)

分詞構句 (複習)

    「當...的時候，....。」     When ~ , ...

    「因為......，......。」    As ( Because ) ~,...

    「如果......，.....。」     If ~, ...

    「雖然......, ....。」      Though ~ , ...

     →將這些連接詞，改用現在分詞 ( ~ing )代替

      可以使句子更簡潔。

      When I was a student, I studied English hard.

                         Being a student, I studied English hard.

      當我是學生的時候，我很努力學英文。

(資料來源：http://rogerhsu74.pixnet.net/blog/post/309399086--%E3%80%90%E9%AB%98%E4%B8%AD%E8%8B%B1%E8%AA%9E%E6%96%87%E6%B3%95%E3%80%91---%E5%88%86%E8%A9%9E%E6%A7%8B%E5%8F%A5-%28%E8%A2%AB%E5%8B%95%E8%AA%9E%E6%85%8B%29)