In the Philippines, people label the "rest rooms" with the letters CR which stands for "Comfort Room". Is this acceptable?
I've never heard it referred to like that before. Restrooms or bathrooms in America, as far as I know. Usually we don't label the bathrooms with "restroom" or "bathroom" either. it's normally labeled with the word "men" or "women" and an accompanying stick figure representation of the gender.
I wouldn't say it's unacceptable, but if you asked someone where their comfort room was, they'd probably ask what you're talking about (if they're American).
Considering that you mentioned "Comfort Room" being used in the Philippines, you've partly answered your own question. It obviously depends on which English you speak. It's used in that part of the world but, not in England and the rest of the UK.
The "rest room" terminology is also not used in England and the rest of the UK. That seems to be part of American English in particular.
Clearly in the Philippines the meaning is unambiguous, so as @Tristan noted that usage must be correct in some sense. However, comfort is a word that has a wide range of connotations.
A few examples:
- Southern Comfort is a liqueur.
- comfort food discribes food eaten where the eating constitutes a maladaptive coping mechanism and there may be an emotional aspect to the behavior.
- Speak ye comfortably to Jerusalem... (Isaiah 40:2).
- Comfort women is a calque (or possibly an interpretation) of the Japanese terminology for certain of their well-documented and notorious practices during the Second World War.
In light of the above, playing fast and loose with a word like comfort (outside of a well-defined context, such as Philippine lavatories when discussed in the Philippines) may produce more confusion than you may expect, given that you had some doubt or ostensibly would not have posed the question to begin with.