解:(1)23×

,
=(22+1)×

,
=22×

+1×

,
=13+

,
=13

;
(2)

×40-

÷

,
=

×40-

×40,
=(

-

)×40,
=

×40,
=5;
(3)

×46.7+52.3×

+

,
=

×(46.7+52.3+1),
=

×100,
=75;
(4)(

+

)×17×25,
=(

+

)×(17×25),
=(

×17×25)+(

×25×17),
=(4×25)+(1×17),
=100+17,
=117.
分析:(1)先把23分解成22+1,再运用乘法分配律简算;
(2)先把除法变成乘法,再运用乘法分配律简算;
(3)运用乘法分配律简算;
(4)先把17×25结合在一起,再运用乘法分配律简算.
点评:乘法分配律是常用的简便运算的方法,要熟练掌握,灵活运用.