It is only from an article about CED that we learn it has  171,000 entries,  which suggests that Collins means by references what Merriam-Webster means by entries .  But CED and Cobuild certainly do not say so!
( ( ( ( It ( ( ( ( is only ) ( from ( ( an article ) ( about CED ) ) ) ) ( that ( we ( learn ( it ( has ( ( ( 171,000 entries ) , ) ( which ( suggests ( that ( Collins ( means ( by ( references ( what ( Merriam-Webster ( means ( by entries ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) . ) ) But ) ( ( ( CED and ) Cobuild ) ( certainly ( ( do not ) ( say so ) ) ) ) ) ! )
(ROOT (S (S (NP (PRP It)) (VP (VBZ is) (ADVP (RB only)) (PP (IN from) (NP (NP (DT an) (NN article)) (PP (IN about) (NP (NNP CED))))) (SBAR (IN that) (S (NP (PRP we)) (VP (VBP learn) (SBAR (S (NP (PRP it)) (VP (VBZ has) (NP (NP (CD 171,000) (NNS entries)) (, ,) (SBAR (WHNP (WDT which)) (S (VP (VBZ suggests) (SBAR (IN that) (S (NP (NNP Collins)) (VP (VBZ means) (PP (IN by) (NP (NP (NNS references)) (SBAR (WHNP (WP what)) (S (NP (NNP Merriam-Webster)) (VP (VBZ means) (PP (IN by) (NP (NNS entries)))))))))))))))))))))) (. .)) (CC But) (S (NP (NNP CED) (CC and) (NNP Cobuild)) (ADVP (RB certainly)) (VP (VBP do) (RB not) (VP (VB say) (ADVP (RB so))))) (. !)))
Different dictionaries may use the terms entries and references to refer to the same thing.
( ( Different dictionaries ) ( ( may ( use ( ( the terms ) ( ( ( entries and ) references ) ( to ( refer ( to ( the ( same thing ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (JJ Different) (NNS dictionaries)) (VP (MD may) (VP (VB use) (NP (NP (DT the) (NNS terms)) (SBAR (S (NP (NNS entries) (CC and) (NNS references)) (VP (TO to) (VP (VB refer) (PP (TO to) (NP (DT the) (JJ same) (NN thing)))))))))) (. .)))