Cigarette?
Would you like some coffee?
How about a glass of water?
Here. Have a/some . . .
Would you like one of these?
Can I get you something?
What can I get you something to drink?
No thank you
Yes, please.
Sure. Thanks.
Okay. Thanks.
I really shouldn't.
No. Thanks anyway.
Juice would be fine.
Formal
Would you care for some . . .
Would you like to try . . .
Let me offer you . . .
Let me get you a/some . .