18 27 / 20 40 =

\( \frac{18}{20} : \frac{27}{40} = \frac{18}{20} \times \frac{40}{27} = \frac{18 \times 40}{20 \times 27} = \frac{720}{540} = \frac{4}{3} \)

Ответ: \( \frac{4}{3} \)