The Queen's Gambit is a chess opening which starts with 1.d4 d5 2.c4. It is not really a gambit, because the pawn taken cannot be held. For example (simplest line):
1.d4 d5
2.c4 dxc4
3.e3 b5
4.a4 c6
5.axb5 cxb5
6.Qf3 and wins.
2...dxc4 is the Queen's Gambit Accepted. 5085 games in database.
Since the pawn can't be kept, Black (by taking the c-pawn) has given up the centre. The standard strategy then is for Black to mount a counter-attack on the White centre.
1.d4 d5
2.c4 dxc4
3.Nf3 Nf6
4.e3 e6
5.Bxc4 c5
6.0-0 a6
7.Qe2 b5
8.Bb3 Bb7
9.Rd1 Nbd7
10.Nc3 Qc7/Qb8/Qb6 (alternates)
Now the white centre is balanced by the black counter-attack.