Here are some phrases and expressions used for offering in English.
See also: Free-English-Study: Offering
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1. Here. Have a cookie.

2. Would you like some pie?

3. How about a glass of wine?

4. What will you have (to drink)?

5. Would you like some more cake?

6. Can I get you some milk or something?


No thank you. It looks delicious though.

Thanks, but I don’t drink (alcohol).

Orange juice will be fine.

Sure. It’s really good. Did you bake it yourself ?

Well, a glass of water would be okay.

For Conversation practice :

Speaking Situations : Offering

See also :

Speaking : Accepting and Refusing

Business : Offering

Textbook: Touchy Situations, Chapter 7, New Interchange 1, Chapter 12