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Queen's Gambit Accepted is a chess opening that arises after 1.d4 d5 2.c4 dxc4. It is classified D20 in the ECO system, and the position after these moves has white to move. The Queen's Gambit Accepted takes the offered c4 pawn. Black does not intend to hold it — attempting to do so with b5 usually costs more than the pawn is worth — but instead gives up the centre temporarily to develop quickly and strike back with c5 or e5.
This position can also be reached by 3 other move orders, including 1.d4 d5 2.c4 dxc4 3.Nf3 Nf6.
White regains the pawn and builds a strong centre, while Black gets free piece play and a clear plan of undermining that centre. Positions are more open than in the Declined, with less structural tension and more immediate piece activity.
Players who prefer active piece play to structural manoeuvring and want less theory than the Declined lines require.
Each of these is a named opening reached by playing on from 1.d4 d5 2.c4 dxc4. Open any of them to load the position on the board.