Click for AudioAccepting and refusing politely may depend on what you are asked. For example
Would you like some cake?
Yes, please.Sure. ThanksOkay. Thank you
No, thank youI'd better not.No, but thanks for offering.
Would you like to go see a movie?
Okay. Sounds good.Sure. I'd love to.Yeah. Good idea
No, I'd rather not.I'm sorry, but I can't.No, but thanks for inviting me.
How about some more pie?
All right. ThanksLooks good. ThanksDon't mind if I do.
No, thanks.I'm really full. Thanks anyway.Looks delicious, but I'll have to pass.
How about going skiing this weekend?
Great. What time?Sounds like fun.All right. When and where?
Sorry. I'm busy this weekend.I don't think I can.How about some other time?
See also:
Speaking: InvitingSpeaking: Offering
Textbook Recommendation: Touchy Situations, Chapter 7