being

嚴格來說，呢句唔多好

being 等於 as，似是疑非o既「中文」譯做「作為」。姑且又照用住先，先睇句簡單例句：
being a man, you must not cry.
男人大丈夫，有淚不輕彈。

邊個「作為」男人？係第二句o既主詞「你」。再睇返你o個句：

"Being" a shopping paradise, goods in H.K have reputation that they are high quality but low cost.

乜野「作為」購物天堂？第二句主詞係「香港o既貨品」。貨品係天堂？唔係下話，中文都講唔通啦。所以應該改為：

Being a shopping paradise, Hong Kong is well-known for selling high quality goods at low prices.

注意，cost係成本，買野畀o既係價錢：price

BEING在此句是"作为"的意思.
全句是说"作为一个购物天堂,在香港所售卖的货物应要品质高但价格低廉.