A young female cow is called a heifer. Heifers are usually younger than other cows on the field, and they typically have only had two calves at this point. A heifer that only has one calf is called a “first-calf heifer” and they are often given more to care for. Unfortunately, they are still subject to the horrible practices that the meat and leather industries use.
A heifer can be slaughtered for her meat - which is what we would call veal at this point - or for her skin. Sometimes both. Cow leather is the most common leather around, and since cow skin can only grow so fast and cover so much, there is a lot of demand for it. This means a lot cow skins from cows slaughtered for meat are often used for their skins too.