Named after Ping-Tse Kao - Taiwanese astronomer (1888-1970).
Kao is a small lunar crater that is located near the eastern limb. It lies near the southern edge of the Mare Smythii, a lunar mare that continues onto the far side of the surface. This crater lies to the east-southeast of the crater Widmannstätten. Less than a crater diameter to the north-northeast is the small crater Tucker. (wikipedia entry)
A crater is a circular depression likely created by an impact event. On the Moon they are named after deceased scientists, polar explorers, astronauts or cosmonauts.