No, In fact, I'm saying "the speaker wants to drink up his glass of liquor at one time, but he doesn't want to make it difficult for his guest,who may not be good at drinking liquor,to do like him". His words are said to make his guest comfortable drinking with him. In my country, If two persons are drinking liquor. If one says "cheers" and drinks up, the other doesn't drink up. It's considered to be not quite polite. So, the speaker says so in advance to avoid the embarassement and show politeness to his guest.