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fù dān
v./n. to bear, to undertake; load, burden
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承担 chéng dān [v] undertake, take in hand, shoulder
负担 fù dān [v/n] to bear, to undertake; load, burden

When they are both verbs, they are very similar:
承担 is often followed by some kind of obligation or responsibility; 负担 is more often followed by expense, etc. Note that in some cases, they are interchangeable. In addition, 负担 has a slightly negative meaning. Whatever that follows 负担 is something that's unwanted yet inevitable.
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