our mouth and especially tongue full of taste buds, of course everyone knows that information but reason i have to mention this little guys lays in their action potential.
taste buds are fully functional at physiological temperature of our mouth. so when you drink beverage or eat food which are normal temperature as it should be for our taste receptors they sense almost every chemical which is in this particular food or drink. it's Twist of fate but yes if you want something to taste good you have to taste less. that happens when we drink cold beer, our receptors cool down and so action potential becomes rare which and we lose sensation of weak tastes. Let's call these weak tastes background tastes
. those background tastes are like minerals and some fungi and Hco3 and so on. So when you get rid of them buy freezing or making food or drink hotter you are left with only high, strong sensations. just imagine of beer, how many chemicals are in it?, all of them taste good? No, you can feel it when you drink normal temperature beer.(normal for taste buds of course :D)