| A | B |
| puede | you can / can you? |
| podría | you could / could you? (formal) |
| podrías | you could / could you? (informal) |
| puedes | you can / can you? (informal) |
| ayudar | to help |
| dar una mano / echar una mano | to give/lend a hand |
| hacer un favor | to do someone a favor |
| encantado / con mucho gusto | I'd love to |
| ¿En qué puedo servirle? | How can I help you? |
| rehusar | to refuse |
| me gustaría / quisiera | I'd like to |
| lo siento / perdóname | I'm sorry |
| ¡Qué lástima! | What a shame/pity! |
| ocupado | busy |
| ocupadísimo | very busy |
| cansado | tired |
| rendido | exhausted |
| no tengo tiempo | I don't have time |
| tengo otras cosas que hacer | I have other things to do |
| me es imposible | it's impossible for me |
| agradecer | to thank |
| de nada | you're welcome |
| no hay de qué | you're welcome (it's nothing) |
| para servirle | you're welcome (at your service) |
| se lo agradezco | thank you (formal) |
| te lo agradezco | thank you (informal) |
| ayuda | help |