Queen's Gambit Accepted - Flohr variation
1. d4 d5 2. c4 dxc4 3. Nf3 Nf6 4. e3 Be6
White pushes the queen's pawn to d4. Black moves the queen's pawn to d5. White plays the c-pawn to c4.
Black captures on c4 with the queen's pawn. White develops the knight to f3. Black develops the knight to f6.
White pushes the king's pawn to e3. Black develops the light-squared bishop to e6.