she

Từ điển American Heritage Dictionary 4th

she (shē)pron.
1.
a. Used to refer to the woman or girl previously mentioned or implied. See Usage Note at I¹.
b. Used to refer to a female animal.
2. Used in place of it to refer to certain inanimate things, such as ships and nations, traditionally perceived as female: “The sea is mother-death and she is a mighty female” (Anne Sexton). n.
A female animal or person:
Is the cat a she? [Middle English, probably alteration of Old English sēo, feminine demonstrative pron.. See so- in Indo-European Roots.] 
Usage Note: Using she as a generic or gender-neutral singular pronoun is more common than might be expected, given the continuing debate regarding the parallel use of he. In a 1989 article from the Los Angeles Times, for instance, writer Dan Sullivan notes, “What's wrong with reinventing the wheel? Every artist has to do so in her search for the medium that will best express her angle of vision.” Alice Walker writes in 1991, “A person's work is her only signature.” It may be argued that this usage needlessly calls attention to the issue of gender, but the same argument can be leveled against generic he. This use of she still carries an air of unconventionality, which may be why only three percent of the Usage Panel recommends it in sentences like A taxpayer who fails to disclose the source of ___ income can be prosecuted under the new law.·Some writers switch between she and he in alternating sentences, paragraphs, or chapters. This practice has been gaining acceptance, especially in books related to fields like education and child development, where the need for a generic pronoun is pervasive. It can also be seen in academic journals, where the sentence The researcher should note that at this point in the experiment she may need to recheck all data for errors might be followed later in the same section by The researcher should record his notes carefully at this stage. This style may seem cumbersome, but if generic pronouns are required, alternating between she and he can offer a balanced solution in an appropriate context. See Usage Note at he¹. See Usage Note at they.