款项
kuǎnxiàng · HSK 7
fund
💰 款 (a sum of money) + 项 (an item/entry) = a specific sum of money, a fund
款 carries the money-amount sense and 项 means an itemized entry, so together they name one earmarked sum on the books. Think of it as the money tied to a single line item — a payment or fund.
项 — 工 (gōng, phonetic) + 頁/页 (head)
项 originally meant the nape or back of the neck, with 頁 (head) giving the meaning and 工 supplying the sound. Over time it broadened to mean 'item' or 'category,' as in 项目 (project/item), while the original neck sense survives in compounds like 颈项.