So, when tasting anything, it's important to know what you're looking for, and what different flavors came from, and what they mean. So here is a basic break down of the main flavor sources for beer. I'll start with the four main ingredients of beer, and then cover some extras.
Water is one of the four ingredients allowed under the German purity laws, and is an ingredient in every beer, and one which is often overlooked. Having pure, relatively soft water is important to the brewing process, because it allows the yeast to act as expected, as well as the hops, malt, and any other ingredients to express fully. Certain breweries like their beer to have certain minerals because it provides or highlights certain flavors. In most beers, water is not a significant source of flavor. If it does provide a flavor, it will be an earthy, mineral, or metalic flavor usually. It's important to understand, though, that the type of water used can make it impossible to brew a good beer, or certainly to brew certain styles of beer. The good news is that modern technology allows impurities to be filtered out, and minerals to be added back in.
Malt is another of the four "pure" beer ingredients. Malt is barley which has been partially germinated in order to release emylase, which in turn converts starch into fermentable sugar. Malt provides the bulk of beer flavor, and is necessary for the production of alcohol. Malt can be dried either just enough to stop germination, or it can be kiln dried and roasted, toasted, charred, or even burnt, to varying degrees. It can also be smoked. The degree of toasting on the finished malt determines the color, as well as flavor, of the finished beer. Malty flavors include cereal, bread, corn, and sweetness. Darker malts can also provide coffee, chocolate, caramel, toasted, nutty, and smokey flavors.
Yeast is the third "pure" beer ingredient. Yeast turns sugar into CO2 and alcohol, in its most basic function. The fermentable sugars which yeast consumes, however, have many components which are not directly turned into CO2 or alcohol. These are protein chains, acids, and other congeners which provide specific flavors, known as esthers. Certain yeast strains digest certain esthers and reprocess those. Others are unable to consume those same esthers. When we talk about yeast flavors, we are not talking about flavors that come from actually consuming yeast. We are talking about the esthers that particular yeast strains were unable to fully break down, and which remain in the finished beer. Common yeast-derrived flavor groups are fruit and certain spices. Almost any fruit flavor is yeast derrived. Black pepper, clove, and corriander are also fermentation and yeast derived flavorings. More extreme examples of yeast flavors, coming from wild or deliberately souring fermentation, are barnyard, funk, leather, and even sour or vinegar flavors. It is important to note that many off flavors are also yeast or bacteria derrived, and these flavors come from processing which has allowed un-intended yeasts access to beer.
Hops are the final "pure" beer ingredient. They were used primarily as a preservative originally, although with modern techniques, they are no longer necessary for that purpose. They provide important flavor and aroma characteristics, depending on the variety, as well as at what stage of the brewing process they are added. Hops can basically provide five things, or, for most strains, and certainly most beers (which use a blend of hops), a combination of them. Aroma, bitterness, citrus, pine/resin and grassy/floral flavors. Hop aroma can span the range of the other four, but it is important to note that certain hop varieties, and ways of hopping a beer, can contribute more to aroma then flavor. It is possible to have a beer with a very in your face hop bouquet which is much more subtle with actual hop flavors. Bitterness is an overall contribution to hops, and all hops provide a certain level of bitterness, but some varieties, and some beers, highlight the hop bitterness rather than the nuances of hop flavor and aroma. Citrus hops tend to lean toward grapefruit, and provide a refreshing counterbalance to the initial bitterness. Pine and resiny hops can vary from straight up spruce/Christmas tree to a skunky, marijuana-like aroma. Grassy and floral hops can provide a nice aroma and flavor as well.
Adjuncts are basically any ingredient not included above that is added to a beer at any stage. Some adjuncts, like wheat, rye, oats, sorghum, or other grains, or fruits (basically anything with natural starch or sugar) can be used along with malt to make the mash before fermentation. Some are added after fermentation. Those ingredients can have very different effects depending on when they are added. Adjuncts can cover a very wide range, from spices to fruits, to chilli pepper, to chocolate, to vanilla, and coffee. Some (fruits, spices, chocolate, coffee, nuts) are meant to enhance or highlight flavors already found in certain styles of beer, while others (chipotle peppers, etc.) can create a whole new flavor experience.
Aging/packaging/processing can also affect flavors. Most obviously, barrel aging a beer can affect the flavor tremendously. The age and the oak itself will contribute a lot of flavor, texture, and aroma contributions. Frequently, because of the expense of barrels, the relatively low retail price of beer, and just because of the special contributions, beers are aged in barrels which previously played host to wine, brandy, bourbon, or other spirits. These barrels can contribute both a higher alcohol content and interesting flavors. Processing beer can affect the flavor as well. Is a beer filtered, fined, centrifuged, or served en lees? Lees are dead yeast cells, which are often left in some beers, particularly wheat beers. If they are removed, the exact method can affect flavor as well. If a beer is bottle/keg/can conditioned, served on cask, or force carbonated, or some combination of them will affect mouth feel and flavor, as will the exact gas blend used.
Hopefully this is a good start to developing a beer palate, and knowing the important contributions that each decision a brewer makes can have on the final product.
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