解:(1)10÷8+3.96×12.5%+2.04×

,
=1.25+0.396×1.25+0.204×1.25,
=(1+0.396+0.204)×1.25,
=1.6×1.25,
=0.2×(8×1.25),
=0.2×10,
=2;
(2)

×3.6+

×

+3.6,
=

×3.6+3.6×

+3.6,
=(1

+7

+1)×3.6,
=10×3.6,
=36;
(3)

÷[(

+

)×

],
=

÷[

×

+

×

],
=

÷[

+

],
=

÷

,
=

×

,
=

;
(4)859×1.9-8.59×80-85.9,
=85.9×19-85.9×8-85.9,
=(19-8-1)×85.9,
=10×85.9,
=859.
分析:(1)把原式變為1.25+0.396×1.25+0.204×1.25,再根據乘法分配律的逆運算簡算;
(2)把3

化為小數,再根據乘法分配律的逆運算簡算;
(3)中括號內運用乘法分配律簡算,然后再算中括號外的除法;
(4)先變形為85.9×19-85.9×8-85.9,再根據乘法分配律的逆運算簡便計算.
點評:本題考查了運算定律與簡便運算,四則混合運算.注意運算順序和運算法則,靈活運用所學的運算定律簡便計算.