Lunchtime best for talking

''Let's skip breakfast'' - at least as a business-meeting time. That's the feeling of all but 16 percent of the recently polled members of a West Coast sales and marketing organization, Sales and Marketing Executives Association of Los Angeles. Seventy-one percent prefer to talk business over the luncheon table and - least of all - only 13 percent liked dinner-time sessions.

Seventy-six percent of those answering the survey questions said discussion at mealtimes did enhance chances of sales. Fifty-four percent said they were still dining with much the same clients as in former years. And 27 percent acknowledged they were conducting more business at meal times than formerly.