According to http://developer.android.com/guide/开发者_开发技巧market/billing/billing_admin.html#billing-list-setup
To create a product list for an application, follow these steps:
Log in to your publisher account. In the All Android Market listings panel, under the application name, click In-app Products.
Why I cannot see the "In-app Products" under the applicaiton name?
There is no "In-app Products" link yet because in-app purchase functionality has not been released to all developers yet. The documentation is just there as a preview so that you can start developing your app. It isn't possible to actually setup product lists yet, however. You'll have to wait until Google makes the functionality public.
Regarding not having linked AdSense yet, I have an Android Market publisher account in a country where that is not needed, just the link to Google Checkout which I have done, and I don't see the link yet either. So it probably isn't related to not linking AdSense yet. That was a good idea, though!
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