-so these accelerator cards: they include more memory (even have spaces to add more memory)?.
Yep, accelerator cards (Ones with CPU's on them) can normally take up to 32Meg and some times 128 or 256Meg.
A card like the A1208, which is a memory upgrade, not a CPU upgrade, will have a slot for up to 8Meg and normally a socket for an FPU.
-they can (or DO) include an FPU?
They can and sometimes do include an FPU, its normally right next to the CPU, if there is an empty socket chances are it doesnt have an FPU, if there is what looks like a smaller CPU by the side of the main CPU then thats the probably the FPU
Only CPU upgrades with 68020 or 68030 CPU's will have a space for an FPU, cards with 68040 or 060 CPU's on them have the FPU built into the CPU or not at all.
Amiga-Hardware link to the Viper 1230The pictures on the above link show a CPU upgrade with a 68030 CPU, the top picture shows the CPU next to the connector, a gap where a PGA (Pin Grid Array, a chip with lots of legs pointing down) would have gone and then next to that a socket for a PLCC (plastic something chip carrier ;-) the one with pins at each side of the chip and none under it) version of an FPU, that socket has the FPU in it.
Below that is the "standard" PGA style FPU next to the larger 68030 CPU.