1. How to offer/refuse

• Would you like a Coke? - Yes, I'd love to.
• Yes, please.
• No, thank you.

2. Understanding

• I didn't quite get that.
• Can you repeat that, please?
• I didn't understand you.

3. How to ask/argue

• Are you saying that ...?
• Can you explain that?
• Sorry to interrupt you, ... I actually wanted to say that ...
• Well, ... I don't think so.
• I'm sure that ...
• There's nothing more to say.
• Obviously I don't need to say that ...

4. General phrases

• Besides ...
• It doesn't matter.
• Don't mention it.
• I must apologize for being so late.