I appreciate your kind offer but cannot accept it.

你的好意我心领了，可是不能接受。

youdao

But,he says,we cannot accept that an Iraqi reporter be treated like this, especially since we are a fledgling democracy.

VOA: standard.2009.03.12

"Mr Kostunica enjoys our political support in moving the democratic process in Serbia, but we cannot accept the legal aspect of his presidency, " says Montenegro's deputy Prime Minister, Dragisa Burzan.

BBC: Analysis: The Montenegro conundrum

Let's touch on Easter for a moment, how do you feel and how do you respond to people who say I believe in God, I believe in Christ, I'm a Christian but I cannot accept the Resurrection as a historical fact when I know you regard it as the heartbeat of Christianity?

BBC: News Online

This Terry Adams project is a good band, but many loyalists cannot accept it as NRBQ.

NEWYORKER: Night Life