It is because of the presence of the largest second chamber, called the rumen, out of a total of four chambers in the stomach of an animal labeled as such. All cows, regardless if they are dairy or beef, are ruminant animals.
They "ruminate" or chew cud of the partly digested/fermented (some like to call it "decomposed") plant material that has been regurgitated from the reticulo-rumen, then reswallow it to allow it to ferment and break down some more, before continuing on through the rest of the animal's digestive system.
Ruminants, which include animals like cows, sheep, and goats, do have a structure similar to a foreskin called the prepuce. This is a fold of skin that covers the glans of the penis when it is not erect. However, the structure and function of the prepuce in ruminants can differ from that of humans and other mammals.
Twelve cows can be called a flink, a dozen head or a herd of cows.
Females are called cows and the males are bulls.
There are a whole pile of animals that have females called cows:ElephantsBuffaloBisonElkMooseCaribouDomesticated BovineWhalesRhinocerosesWalruses
They are called herbivores.
Cows give birth to baby cows called calves.
They are an animal that ruminates. It has more than one stomach.
The cows on Moshi Monsters are called MooMoos.
A group of 3 cows would be called a "herd of cows". It is a very small herd, but it is technically a herd. Anytime you have a group of cattle it is called a herd.
Female elephants are frequenlty called "cow" elephants.
A maiden doe.
Cows = kine ...and that's no bull.