In a NT contract what do you do as declarer on the first trick? Simple - you count your losers and winners, like in this one: As south, on the lead of QS in a contract of 3NT, you count your 8 winners - 5 in clubs, 2 in spades and 1 in heart. So you need one more. How do you get it? Simple - by giving up a heart to the king so that your QH becomes the 9th trick. Of course for that you preserve your AS in dummy and play the KS on the opening lead.
Although the diamonds are tempting to score, don't fall in that trap of finessing QD, because if that fails, you will be embarrassed when opponents establish the spade suit before you can establish your diamonds. Of course if you were in 4NT or above, the diamonds would be your only hope. Similarly in a trump contract be aware of your losers as in this illustration with: In a contract of 4S with the opening lead of KD, you see 5 losers - 2 in clubs, 1 in diamond and 2 in hearts unless you can ruff both hearts in dummy. Can you do that? It all depends on how hearts behave. But one thing is sure. You cannot touch trumps until you have played out the hearts, ruffing the first heart after AK with 7S in dummy. Only if hearts are 5-2 or east holds 8S along with a doubleton heart will you fail. Otherwise, you will make 4 spades, ruffing the second heart with AS of course.
What happens when in a contract you have a loser too many like in this one. Your contract is 4H with the opening lead being KS. As you count your losers you find one in spades, 2 in diamonds and one in clubs - 4 in all which is one too many. How as south do you eliminate your loser? Of course you can, if you win with AS, draw trumps in 3 rounds, then play the 10S next to drive one spade honour (JS). On regaining the lead with either a club or diamond, you next play the 9S and guess what? Discard one of your diamond loser on it as west wins with QS. West can at most now cash one diamond but your spade 8 is a winner by now on which one of your club loser gets eliminated to give you only 3 losers and your contract.
Let me end with a final illustration where NS are in 4S on the following hand: West leads KH. As south plan your play. Counting your losers, you see one in clubs and therefore need to restrict your trump losers to not more than 2. But facing a void in dummy, how do you tackle the spades? Of course there can be no problem if the trumps behave 3-3. But in Bridge rarely does fortune smile. The percentage break of suit tells you a 4 - 2 one more likely. So what are your chances with a 4 - 2 distribution. The solution is not hard to find if you only visualize an opponents' doubleton with either K or QS. Therefore, the correct card to play after cashing AS is a low spade. Thats all there is to it, but only if you think before you play.
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North South South
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A 5 K 6 2 A 10
Q J 3 A 7 A K Q J 10
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K J 7 6 5 10 9 8 8 6 5
Q 4 2 A K Q J 10 K 9 2
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North South North South North
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A 7 2 K Q J 10 9 - A J 10 7 6 5 2 9 8 4 3
9 8 A K 7 3 10 8 7 3 - 7 5 4
7 6 4 A J Q 9 4 A K J 10 A 10 2
Q 9 5 3 2 8 4 A 10 8 6 5 4 A 6
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