区别很大啊，他们根本不是同义词，前者表示“服务，招待”的意思，后者2个表示“提供”的意思，下面是其具体意思
offer是主动提出给别人某物等
provide没有主动的意思
另外, 搭配是不同的:
offer sb. sth.
offer sth. to sb.
provide sb. with sth.
provide sth. for sb.
offer还可以作名词
provide不能作名词
First come, first served.
先到先招待; 先到先供应。
serve as [for]
作为...用; 担任; 起...作用
serve on
担任...的职; 成为...中的一员
【律】(依法向某人)宣读, 出示[交付](传票, 拘票等)
serve out
发给, 分配
做到期满, 学到期满
给予报复, 使自食其果, 使吃苦头
serve sb. out
使自食其果, 给予报复, 使吃苦头
serve sb. right
给某人应得的报应; 某人活该
serve two masters
侍奉二主; 徘徊于两个相反的原则之间
serve under sb.
在某人部下工作
serve up
端出(饭菜等); 提出, 提供
serve with
向... 提供; 把(传票)交给
serve
v.当仆人, 服务, 服役, 供职, 招待, 侍候, 供应, 适合
n.发球
vt, vi
served, serving
服务；为…效力；接待顾客
Can I serve you in any way?
我能帮你忙吗？
"In principle, the job of a politician is to serve the community."
"原则上,政治家的职责就是为公众服务。"
The assistant who served her did not like the way she was dressed.
接待她的售货员不喜欢她那种穿着。
Mrs White can't come to the telephone - she's serving a customer.
怀特夫人不能来接电话——她正在接待顾客。
（与in连用）任职；服役
He serves in the navy.
他在海军服役。
供给某物
a pipeline serving the house with water
给房子供水的水管
可做；适于
This box will serve for a seat.
这箱子可当作座椅。
This platform would serve as a port and a railway station.
这个平台将用作港口和火车站。
Now the examination score serves as the only criterion for a student's academic performance.
现在考试分数是衡量学生学业成绩的唯一标准。
开饭；上菜；当…吃
服刑；监禁
to serve a term in prison
服有期徒刑
〈网球、排球〉发球
（与with连用）发送（传票）
offer
n.出价, 提议, 意图
vt.提供, 出价, 贡献, 使出现, 企图, 演出
vi.(机会、时机等)出现, 献祭, 提议
To present for acceptance or rejection; proffer:
献，提供呈给，以使对方接受或被对方拒绝；献出：
offered me a drink.
请我喝一杯
To put forward for consideration; propose:
提出提出来以供考虑：
offer an opinion.
提出一种观点
To present in order to meet a need or satisfy a requirement:
供给提出以满足需求或使要求得到满足：
offered new statistics in order to facilitate the decision-making process.
提供了新的数据以加快做决定的过程
To present for sale.
出售提供以售出
To provide; furnish:
提供提供；装备：
a hotel that offers conference facilities.
提供会议设置的旅馆
To propose as payment; bid.
出价提出付给的价钱
To present as an act of worship:
供奉作为一种崇敬的行为来供奉：
offer up prayers.
祈祷
To exhibit readiness or desire to do; volunteer:
显示愿意展示准备好的状态或去做的意愿；志愿：
offered to carry the packages.
志愿提这些行李
To put up; mount:
施以进行（抵抗）；施以：
partisans who offered strong resistance to the invaders.
对入侵者施以强烈抵抗的游击队
To threaten:
威胁：
offered to leave without them if they didn't hurry.
威胁说如果他们不快点就别和他们一起走
To produce or introduce on the stage:
表演在舞台上产生或介绍：
The repertory group is offering two new plays this season.
常备剧组在这次将表演两个新剧
offer
v.intr.
To present an offering in worship or devotion.
提供作为供奉或奉献来供给
To make an offer or a proposal, especially of marriage.
求婚做请求或提出，尤指婚姻
To present itself:
呈现表现自己：
揟his plan was dropped, because of its risk, and because a better offered?T.E. Lawrence)
“这个计划被放弃了，因为它太冒险，也是因为有了一个更好的计划”(T.E.劳伦斯)
offer
n.
The act of offering:
给给的行为：
an offer of assistance.
提供帮助
Something, such as a suggestion, proposal, bid, or recommendation, that is offered.
提出东西，如被提出的建议、提案、出价或推荐
Law
【法律】
A proposal that if accepted constitutes a legally binding contract.
提议定约一个提案，如被接受，含有一个法律上有约束力的协议
The condition of being offered, especially for sale:
待售被提供的状况，尤指出售：
thousands of bushels of wheat on offer.
成千蒲式耳的麦子待售
An attempt; a try.
企图，尝试
A show of intention.
意图的显露
offer是主动提出给别人某物等
provide没有主动的意思
另外, 搭配是不同的:
offer sb. sth.
offer sth. to sb.
provide sb. with sth.
provide sth. for sb.
offer还可以作名词
provide不能作名词
KK: []
DJ: []
vt.
1. 提供[(+for)]
On Sundays his landlady provided dinner as well as breakfast.
星期天,他的女房东不但供给早餐,还供给晚餐。
2. 装备,供给[(+with)]
Somehow she managed to provide her children with food and clothing.
她总算设法使她的孩子有饭吃,有衣穿。
3. 规定[Y][+(that)]
The law provides that these ancient buildings must be preserved.
法律规定,这些古老的建筑应该保存。
4. 准备,预备
5. 【宗】任命...就有俸神职
vi.
1. 抚养,赡养[(+for)]
He tried to earn more money to provide for a large family.
他设法多挣钱以供养一个子女众多的家。
He has a large family to provide for.
他有一大家子人要养活。
2. 作准备;预防[(+for/against)]
3. 规定[(+for)]
The constitution provides for citizens' rights and obligations.
宪法规定了公民的权利与义务。
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