The word 抬头 is formed by combining the character 抬 (tái), meaning "to lift" or "to raise", with 头 (tóu), meaning "head", to create a direct literal image of the physical action of lifting one's head. This concrete action is then metaphorically extended to encompass related abstract concepts, such as the act of looking upward to see something, the act of gaining status or confidence (as if holding one's head high), and, in specific contexts like invoices, the designated space "at the head" of a document where a name or title is to be written. Thus, the formation moves from a simple visual and physical verb-object phrase to a compound word carrying both its literal meaning and its conventionalized figurative and functional applications.