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