「？」「、」
'How about something to drink?' 'No thanks, I'm fine.'
Literal
'Honorific-drinks [topic-は] how [copula-です][question-か]?' 'Sorry, fine.'
Textbook customer-service exchange. お飲み物 is the honorific prefix お- attached to 飲み物 'drink,' standard keigo vocabulary for customer service. いかがですか is the polite form of どうですか 'how about it?' — here functioning as an offer. The customer's refusal uses すいません (casual slurring of すみません) to soften the refusal, followed by いいです which in this context means 'no thanks / I'm fine without it' — opposite its 'that's good / permission-granted' use. The いい/いいです ambiguity is a classic learner pitfall.