I have never had beer, but I have been around it. If it tastes like it smells, I envision it tasting like pee, but then again I haven't had that either. I just think it smells about as bad.
I tried coffee as a kid (we tried to make it instant) and didn't like it. I thought it might have just been that, so as a man in my twenties I tried it again since I liked the smell of it. It still wasn't good. I think both are likely acquired tastes.