Why temperature is different from other units
Most unit conversions are a single multiplication: metres to feet, grams to ounces. Temperature is not, because Celsius and Fahrenheit have different zero points as well as different degree sizes.
0 °C is 32 °F, not 0 °F. So converting requires both an offset and a scale factor: °F = °C × 9/5 + 32. Treating temperature as a simple factor — which some converters do — produces the classic error of reporting 0 °C as 0 °F.
Absolute scales
Kelvin and Rankine start at absolute zero, the point where thermal motion is minimal. Because their zero is a physical floor rather than an arbitrary reference, they do scale multiplicatively — 200 K really is twice as hot as 100 K, while 20 °C is not twice as hot as 10 °C.
Kelvin uses Celsius-sized degrees (and takes no degree symbol: it is "300 K", not "300 °K"). Rankine uses Fahrenheit-sized degrees and turns up mostly in American engineering.
The −40 crossover
−40 °C and −40 °F are the same temperature — the one point where the two scales meet. It is a useful sanity check on any conversion: if a converter does not agree at −40, it is wrong.