Both are releases of gas, but they come out of different ends. Burps can smell too, and they can be much louder than farts.
EDIT: All farts don't smell. What about those?
DOUBLE EDIT: Look at this cat, it farts and burps at the same time. That's double the embarassment.
http://www.youtube.com/watch?v=s6zBS8jKdaw
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