Yes, because both fractions can be reduced to 2/3.
(Divide 12 and 18 by 6 and you have 2 as the numerator and 3 as the denominator;
Divide 18 and 27 by 9 and you get the same fraction.)
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equivalent fractions for 9 over 12 = 3/4, 18/24, 27/36,...
They are: 18/8 and 27/12
3 over 4 18 over 24 27 over 36 36 over 48
3 equivalent fraction of 4 over 9 = 8/18, 12/27, 16/36
3/4, 27/36, 75/100, 18/24 and many others.