1.  Create the file as an .xls file.
2.  Go to File, Save As, and save the document as a Unicode .txt document.
3.  Open the .txt file, go to File > Save as > Change 'Save as type:'  to All files, and add .csv to the end of the file name. 
4.  Click Save.  This file can now be used and will hold the translation of the foreign characters.