Both measure the number of years since the approximate birthday of Yeshua of Nazareth (a.k.a. Designation of a particular year in BC and BCE also have identical values.
For example, Yeshua is believed to have been born circa 4 to 7 BCE, (a.k.a. Many people assume that Yeshua/Jesus was born a few days before the end of December, during 1 BCE.
My etymological dictionary of Danish takes it back to PG *spannakōną-, derived from *spannaną- ‘tighten, fasten, strain, stretch’, itself from PIE *spon(d)-ne-, thus relating it to span/spin.)@Janus: Certainly I've never thought of spank = smack as a semantic element in the usage brand spanking new.
To me, it's just a word that in certain contexts can be used as an intensifier (as per my "infixed" fucking example).
"CE" found in this web site refers to the other meaning, the "Common Era." This meaning for "CE" is a synonym for "AD." The latter is an abbreviation for "Anno Domini" in Latin or "the year of the Lord" in English. BCE stands for "Before the common era." BC means "Before Christ," or "Before the Messiah." Both measure the number of years before the approximate birthday of Yeshua/Jesus.
' Spanking' also gets used as an intensifier of size, usually as a 'a spanking, great mcguffin'.
Unfortunately google hits for that use have been rather swamped by witty reviews of '50 Shades of Grey'.
an Francisco is ripe with opportunities for adventure.
It’s a city where boundaries are deconstructed, diversity is celebrated and almost anything goes.