解：（1）14.72÷x=3.2

              14.72÷x×x=3.2×x

                        3.2x=14.72

                 3.2x÷3.2=14.72÷3.2

                             x=4.6解：（2）61.5﹣x=31.5

              61.5﹣x+x=31.5+x

                    31.5+x=61.5

         31.5+x﹣31.5=61.5﹣31.5

                             x=30

解：（3）2.5×x=10

           2.5×x÷2.5=10÷2.5

                         x=4解：（4）9.2÷x=23

              9.2÷x×x=23×x

                      23x=9.2

                23x÷23=9.2÷23

                          x=0.4