Chapter three (第3章损益表概念) In this chapter you will learn 1. Basic definition of income, revenue and expense 2. To analyze transactions in terms of thei effects on income statement accounts 3. To use debits, credits, and t-accounts to analyze transactions and construct income statements 账务会计账务会计 Chapter three (第3章 损益表概念) In this chapter you will learn: 1.Basic definition of income, revenue, and expense 2.To analyze transactions in terms of their effects on income statement accounts 3.To use debits, credits, and t-accounts to analyze transactions and construct income statements