表语、动名词与主语通常是对等的关系，表示主语的内容，主语、表语可互换位置。 　　
Your task is cleaning the windows.   你的任务就是擦窗户。
(Cleaning the windows is your task.) 　　
What I hate most is being laughed at.  我最痛恨的就是被别人嘲笑。
(Being laughed at is what I hate most.)

四、动名词作定语
动名词作定语往往表示被修饰词的某种用途。如： 　　
a walking stick ＝a stick for walking=a stick which is used for walking 　　
a washing machine=a machine for washing=a machine which is used for washing 　　 
a reading room=a room for reading=a room which is used for reading 　　
a measuring tape=a tape for measuring=a tape which is used for measuring 　　
sleeping pills=pills for sleeping=pills which is used for sleeping

动名词是非限定动词的一种形式，由动词原形+ing构成。它既有动词的特征，又有名词的特征，故称。
动名词也有时态和语态的变化，如表所示（以及物动词write为例），不及物动词没有语态的变化。

时态、语态	主动	被动
一般式	writing	being  written
完成式 having written		having been written

动名词使用注意事项：
1） 动名词做主语时，谓语动词为单数
2） 在动名词和不定式中，作为介词的宾语是动名词
3） 动名词的否定直接在其前加否定词，通过代词的宾格或所有格形式给出逻辑主语
例：I would appreciate you calling back this afternoon.
4） 有些词后只能接动名词
acknowledge;admit; advise;advocate;allow;appreciate; avoid; celebrate; consider; contemplate; defer; delay; deny;
detest; discontinue; dislike; dispute; enjoy; it entails; escape; excuse; explain; fancy; feel like; finish; forgive; can’t help;
hinder; imagine; it involves; keep; it means; mention; mind; miss; it necessitates; pardon; postpone; practice; prevent;
recall; report; resent; resist; risk; suggest; understand...
5） 另外还有一些接-ing形式的常用说法
it’s no good; it’s no/little/hardly any/ use; it’s not/hardly/scarcely use; it’s worthwhile; spend money/time; there’s no;
there’s no point in; there’s nothing worse than; what’s the use/point
6） 有些词后面加不定式和动名词均可
remember,forget,try,stop,go on,continue,stop,regret,cease,mean后面均可用不定式和-ing形式，但意义截然不容。
例：remember to do/doing：
①I remembered to post the letters.（指未来/过去未来将要做的动作）
②I remembered posting/having posted the letters.（我记得做过这个动作）
 forget与remember的用法类似。
 regret的用法：
①I regret to inform you that…（我很遗憾地通知你……）
②I regretted having left the firm after twenty years.（为了“二十年前的离开”而遗憾。）
 try to（努力）与try +–ing（试验）：
①You really must try to overcome your shyness.
②Try practicing five hours a day.