解:(1)20

-2.73-8.27+1

,
=(20

+1

)-(2.73+8.27),
=21

-11,
=10

;
(2)

7

+

1

×5,
=

7

+

×1

,
=(

+

)×

,
=9×

,
=5;
(3)[(88+

)×1.125-54]÷23%,
=[(88+

)×1

-54]÷23%,
=[(88×

+

×

)-54]÷23%,
=[99+1-54]÷0.23,
=46÷0.23,
=200;
(4)[2

÷(3

-

)×1

]÷4.02,
=[

÷2

×1

]÷4.02,
=[

×

]÷4.02,
=1÷4.02,
=100÷402,
=

.
分析:(1)20

-2.73-8.27+1

,运用加法结合律计算;
(2)

7

+

1

×5,先算

5=

,然后用乘法分配律的逆运算简算;
(3)[(88+

)×1.125-54]÷23%,根据数字特点,把1.125写成分数,然后用乘法分配律简算,由于中括号内的结果是46,所以把23%化为小数计算较简单;
(4)[2

÷(3

-

)×1

]÷4.02,此题注意运算顺序,先算小括号内的,再算中括号内的,最后算括号外的.
点评:此题考查了学生对运算顺序的掌握,以及运用运算定律灵活简算的能力.