What is the best opening
what opening is the best

I have never understood why Queen's Gambit Accepted is called an opening for white, since the "accepted" part is determined by black. Does that make any sense?

I have never understood why Queen's Gambit Accepted is called an opening for white, since the "accepted" part is determined by black. Does that make any sense?
I believe it is considered to be determined by the black player.
White is playing Queens Gambit
Black is playing Accepted Variation.
Together they are playing Queens Gambit, Accepted Variation.
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