http://blog.thevery.info/2011/01/android-apps-translation-using-xslt.html

translate.xsl

<?xml version="1.0" encoding="utf-8"?>
<xsl:transform version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
    <xsl:output method="xml" version="1.0" encoding="utf-8" indent="yes"/>
    <xsl:variable name="with" select="'translation.xml'"/>

    <xsl:template match="@* | node()">
        <xsl:copy>
            <xsl:apply-templates select="@* | node()"/>
        </xsl:copy>
    </xsl:template>

    <xsl:template match="/resources/string">
        <xsl:copy>
            <xsl:apply-templates select="@*"/>
            <xsl:variable name="info"
                          select="document($with)/resources/string[src/node()=current()/node()]/."/>
            <xsl:choose>
                <xsl:when test="$info">
                    <xsl:copy-of select="$info/dst/node()"/>
                </xsl:when>
                <xsl:otherwise>
                    <xsl:copy-of select="current()/node()"/>
                </xsl:otherwise>
            </xsl:choose>
        </xsl:copy>
    </xsl:template>

</xsl:transform>