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English Grammar Reference: Offering, accepting and refusing

Offering

When we offer something to somebody we can use the following forms:

Would you like some coffee?

Do you want some fruit?

Can I get you something to drink?

What would you like for desert?

Accepting

We can accept an offer in the following ways:

Yes please, that would be great.

That's very kind of you. Thank you.

Refusing

We can decline an offer using an expression like those below:

No thanks, I'm fine.

I'm full to be honest. Thanks anyway.