Yes they can. For example: if I have the fraction 3/6, this equals out to 1/2 or 0.5. Another fraction, for example 4/8, when you divide the numerator and the denominator by 4, you also get 1/2 or 0.5. Another way to do this is to get out a calculator, and punch in 3/6. You should get 0.5 as your answer. Then punch in 4/8, and you should still get the answer 0.5 proving that two different fractions can have the same equivalent.
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The LCD of two fractions is the same as the LCM of their denominators.
12/14, 18/21
In order to add or subtract one fraction from another, they must have a common denominator, or the same denominator. That's because it's impossible to add two fractions that have a different number of parts.
4/7, 8/14
LCD is the Lowest Common Denominator which is the lowest number into which the denominators of all the fractions will each divide exactly. Each of the fractions can then be converted to an equivalent fraction with the new denominator which then allows the fractions to be added and/or subtracted.