Museums have long been known as centers of research and education. By acquiring, conserving, researching and exhibiting a great variety of tangible items，museums are of great educational value. However, this notion has been refuted by some people in recent years, who tend to think that museums are intended for entertainment as well. In my opinion, a museum can serve dual purposes, although education tends to play a larger part.

　　首段提出了大家对博物馆功能的两种态度，交代写作背景。最后一句提出自己立场，很经典的“三句话”式开头。大家可以练习使用refute一词，在作文中表达反对观点时常常用到。

　　Museums impart knowledge to visitors through different means. One is collecting and displaying objects of scientific, artistic, or historical importance at a specific site. Staff members working for museums are trained to provide interpretations of the collected objects to the general public. Viewing these items enables visitors to acquire knowledge of a given subject, such as history, art, environment and technology. History museums are for example concerned with specialized aspects of history at the local or national level. Another approach taken by a museum is to invite specialists to lecture regularly in different fields, which is instructive as well. An entertainment business, by comparison, hardly serves an educational purpose.

　　首句概括本段主要内容，博物馆是传授知识的。接下来用one….another来论述其功能，条理清晰。Another前面为第一层意思，详细解释了博物馆如何收集items并展示给观众的，这里使用的举例的方法使解释更具体，值得借鉴。Another 后面为第二层意思，讲的是博物馆通过讲座形式传播知识。结尾句与entertainment business进行对比，强化了博物馆的教育功能。

　　In addition to the way it operates, a museum is distinct from any operator in the entertainment industry in some other aspects. First of all, museums are entirely not-for-profit. Although sometimes charging an admission fee, a museum very often has free entrance, and does not engage in any profit-making activity. It does not target any specific audience like an entertainment business does. Instead, it is open to the general public. Museums, meanwhile, choose items on display not according to their commercial values but according to the line of items they mainly focus on. For instance, a history museum would focus only on those items that are of historical value, although these items might not have sufficient market value.

　　In addition to the way it operates是连接词，承上启下，增强文章连贯性。本段论述博物馆是非盈利性质的。论述过程中顾及了博物馆收费的情形并进行了合理解释，这就照顾到了“特殊情况”，论述很全面，不至于给人留下反驳的把柄。论证时继续使用例证法，同样举出历史博物馆为例，例证法的使用使文章更加具体形象，弥补了单纯说教的刻板。

　　However, a noteworthy development of museums in recent years is related to entertainment to some extent. Similar to other educational institutions, museums have to balance their budget. Many museums have therefore sought to operate more activities to attract to attract more visitors, in order for an additional entry fee to cover costs. In addition to the traditional services, such as making collected objects available for public viewing, and organizing lectures, a museum is interested in such entertainments such as films, musical or dance performances, most of which are linked to the culture of its host region. Art museums, for example, bear a close resemblance to art galleries, in exhibiting a wide range of artworks. Museums falling in this category give visitors pleasure, and can be taken as a provider of both knowledge and entertainment.

　　However 作为转折连词提示下文将要论述“硬币的另一面”。首句概述博物馆在某些方面的娱乐性质。第二句阐述某些娱乐操作的原因，第三句具体列举了博物馆的娱乐因素，通过这些例子可以看出即使是娱乐，博物馆也是在娱乐中传递知识。最后一句总结博物馆提供both knowledge and entertainment，与前文论述衔接紧密，水到渠成。

　　As suggested above, there are many benchmarks against which a museum can be made distinct from an entertainment provider. Some museums are now providing services in overtly entertainment nature, although educational for the most part.

　　最后一句以连接词“as suggested above”开头，总结全文论述，强化自己观点。