AN E120 FLC MAKES A TKOF OVER THE TOP OF A DUCHESS THAT HAD STARTED A TKOF ROLL ON THE SAME RWY; OPPOSITE DIRECTION; AT THE NON TWR ARPT AT BQK; GA.

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WE LANDED ON RWY 7 AFTER MAKING STANDARD SELF-ANNOUNCED CALLS. WE LOADED AND STARTED ENGS. WE SELF-ANNOUNCED TAXI FROM RAMP TO RWY 25. DURING TAXI; WE PICKED UP CLRNC AND TURNED ON TCASII; CHKING FOR TFC IN THE PATTERN. ONE TARGET NOTED OVERHEAD AT 8000 FT. AFTER RUNNING CHKS; WE SELF-ANNOUNCED 'TAKING RWY 25 FOR TKOF; NW DEP.' RAN CHKS AND INITIATED TKOF. AT APPROX 80 KTS; LIGHTS APPEARED NEAR THE DEP END OF RWY; 12 O'CLOCK POS. I STATED 'CONTINUE.' MY FIRST THOUGHT WAS THAT IT WAS A CAR ON A ROAD OUTSIDE THE ARPT. ON CLBOUT; WE DETERMINED IT WAS A PLANE; WHICH HAD ABORTED ITS TKOF. WHEN WE ASKED THEM ON THE RADIO WHERE THEY CAME FROM; THEY SAID 'I SAID I WAS TAXIING (TAKING?) THE ACTIVE. I'M AT 7.' WE HAD NOT HEARD HIM ON THE RADIO PRIOR TO THIS XMISSION. IT'S POSSIBLE; THOUGH UNLIKELY; THAT HIS AND OUR SELF-ANNOUNCEMENTS WERE SIMULTANEOUS; THUS NEITHER HEARD THE OTHER. I SUSPECT HE DID NOT ANNOUNCE; AS WE DID NOT HEAR HIM ON THE RADIO. IN RETROSPECT; OUR DECISION TO CONTINUE SEEMS QUESTIONABLE; THOUGH AN ABORT WOULD HAVE LIKELY RESULTED IN A COLLISION; OR EXCURSION FROM RWY. BY THE TIME WE KNEW IT WAS A PLANE; IT WAS TOO LATE TO ABORT. I DISLIKE USING UNCTLED FIELDS; AND AM ESPECIALLY VIGILANT IN LOOKING FOR TFC AT UNCTLED FIELDS. NEVERTHELESS; WE CAME VERY CLOSE TO A VERY BAD ACCIDENT.