Thank you for your post.
A Merge text file lists the field names as the first record. Therefore, export the data as a comma-delimited file, and have your first record be the field names that you want to use for that particular language.
Then, when you import the Text file into Excel, the first row (Row A) will display the field names and all subsequent rows will be the data.
If you export as a comma-delimited file, your field names could be the first record
hiatts, I just published a blog post on custom column names when exporting from FileMaker to Excel. Maybe it could also be a solution to your problem: http://www.clickworks.be/en/filemaker-export-excel-custom-column-names