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Business Dictionary : Begin and Beginning
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Begin : verb : to start
• The company began to lose its market share.
• He began the report which the shareholders had asked for.
• The auditors' report began with a description of the general principles adopted.
NOTE : You begin something or begin to do something or begin with something.
NOTE : beginning - began - has begun
Beginning : noun : first part
• The beginning of the report is a list of the directors and their shareholdings.