解:
(1)(

-

)×28+

×7-

×7,
=

×28-

×28+(

-

)×7,
=7-4+1×7,
=3+7,
=10;
(2)

×78+0.5×1.25-730÷80+24×

+51×

,
=0.125×78+5×0.125-73×0.125+51×

+51×

,
=(78+5-73)×0.125+51×(

+

),
=10×0.125+51×1,
=1.25+51,
=52.25;
(3)[22.5+(

+1.8-1.21×

)]÷40%,
=[22.5+(

+1.8-0.55)]÷40%,
=[22.5+(5.4-0.55)]÷40%,
=[22.5+4.85]÷40%,
=27.35÷40%,
=68.375;
(4)[47-(18.75-1÷

)×2]÷0.46,
=[47-(18.75-1.875)×2]÷0.46,
=[47-16.875×2]÷0.46,
=[47-33.75]÷0.46,
=13.25÷0.46,
=28

;
(5)(0.7×

-0.11×

)÷0.125+(

-

)÷(

×

),
=(

-

)÷0.125+

÷

,
=

÷0.125+

÷

,
=3+

,
=3

.
分析:(1)根据乘法分配律进行计算;
(2)根据乘法分配律进行计算
(3)先算小括号里面的乘法,再算小括号里面的加法,再算小括号里面的减法,再算中括号里面的加法,最后算除法;
(4)先算小括号里面的除法,再算小括号里面的减法,再算中括号里面的乘法,再算中括号里面的减法,最后算括号外面的除法;
(5)先算小括号里面的,再算除法,最后算加法.
点评:考查了运算定律与简便运算,四则混合运算.注意运算顺序和运算法则,灵活运用所学的运算律简便计算.