part 1

a: i feel terrible, but i've just broken you ashtray.
真是很抱歉,我刚才打破了你的烟灰缸。

b: it's nothing to get upset about.
没什么,用不着烦恼。

a: i don't know what to say. i'd like to replace it.
我不知说什么好。我赔一个新的给你。

b: no. it's out of the question.
哪儿的话,根本谈不上赔。

part 2

a: i'm sorry, but i can't find the book you lent me.
很抱歉!我找不到你借给我的那本书了。

b: that's ok.
没关系。

a: i really feel bad about it. let me buy you a new one.
我真为这件事感到遗憾。我给你买一本新的吧。

b: no. don't be silly. i wouldn't dream of letting you do that.
不,别说傻话了。我绝不会想到让你那样做的。