Burps are just extra gas escaping from the stomach! SOmetimes if you drink fizzy drinks (which have a lot of gas to make them fizzy) the extra gas you drink needs to escape, so it comes out as burp!
Like Matt said, we burp because we swallowed lots of air, or we drank something fizzy and it needs to get out!
The same with farts, that is because we have gas bubbles that are made during digestion, and they need to get out somehow, but are close to our bums then out mouths. They smell because of the digested food, which is slightly fermented!
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