先来看一下Wikipedia的解释：

“The abbreviation cf. (short for either Latin confer or conferatur, both meaning 'compare') is used in writing to refer the reader to other material to make a comparison with the topic being discussed. Style guides recommend that "cf." be used only to suggest a comparison, and the words "see" or "vide" be used generally to point to a source of information.”

（中文意思：“cf.”（是拉丁语“confer”或“conferatur”的缩写，均表示“比较”）常用于书面，提示读者参阅其他资料，以便与文中讨论的内容进行比较。风格指南建议，“cf.”仅用于表示比较，而“see”或“vide”一般用于指向信息来源。）

此外，Wex作出了如下说明：

“Cf. is an abbreviation for the Latin word confer, meaning "compare." Cf. is a signal indicating that the cited source supports a different claim (proposition) than the one just made, that it is worthwhile to compare the two claims and assess the difference. Parenthetical explanations are encouraged to explain how a cf. source relates to the text.

In other words, a cf. source simply offers a different yet non-contradictory claim and actual support to the claim just made should not be assumed. If the source gives a contradictory claim, a negative signal should be used.”

（中文意思：“cf.”是拉丁语“confer”的缩写，意为“比较”，表明所引用的资料支持的主张（观点）与文中所述主张（观点）不同，值得对这两个主张进行比较并对差异进行评估。鼓励添加附加说明表明被引资料与本文的关系。

换句话说，“cf.”仅表示被引资料提供了不相同但不矛盾的主张，不应假设该等主张实际支持文中所述主张。如果被引资料提供了相互矛盾的主张，则应用负面信号表示。）

下面以《香港汇票条例》第80条为例：

“80. Protection to banker and drawer where cheque is crossed

Where the banker on whom a crossed cheque is drawn, in good faith and without negligence, pays it, if crossed generally, to a banker, and, if crossed specially, to the banker to whom it is crossed or his agent for collection being a banker, the banker paying the cheque, and, if the cheque has come into the hands of the payee, the drawer, shall respectively be entitled to the same rights and be placed in the same position as if payment of the cheque had been made to the true owner thereof.

[cf. 1882 c. 61 s. 80 U.K.]

80. 银行及出票人在划线支票方面的保障

作为任何划线支票受票人的银行，如真诚地及在并无疏忽情况下就该支票(如属普通划线支票)付款予另一银行或(如属特别划线支票)付款予该支票所划予的银行或担任其讬收代理人的银行，则就该支票付款的银行以及该支票(如在受款人手中)的出票人所分别享有的权利和所处的地位，犹如该支票的付款是向该支票的真正拥有人作出一样。

[比照 1882 c. 61 s. 80 U.K.]”

此处，“cf.”被译为“比照”，是指《香港汇票条例》第80条可以参阅“1882 c. 61 s. 80 U.K.”进行比较，“1882 c. 61 s. 80 U.K.”相关规定如下所示：

“80 Protection to banker and drawer where cheque is crossed.

Where the banker, on whom a crossed cheque [F22 (including a cheque which under section 81A below or otherwise is not transferable)] is drawn, in good faith and without negligence pays it, if crossed generally, to a banker, and if crossed specially, to the banker to whom it is crossed, or his agent for collection being a banker, the banker paying the cheque, and, if the cheque has come into the hands of the payee, the drawer, shall respectively be entitled to the same rights and be placed in the same position as if payment of the cheque had been made to the true owner thereof.”

来源：

Wikipedia；

Wex