听力资源简介：

offer　
(v.) 提供

I offered Steven some water. But he said he didn't want any.
我倒了水给史帝芬，但是他说不想喝。

accept　
(v.) 接受

Jack wanted to lend me some money. But I couldn't accept it.
杰克想借钱给我，但是我不能接受。