Theme localization in WPML – .mo file error [closed]

A .mo file is the machine readable Version of a .po file, which in turn holds the translation of a .pot file.
Hence, the latter is what you want to have in the first place.
And if it is your theme you want to localize, you certainly do not need a random plugin’s simplified Chinese .mo file…

Using either, poedit, any other gettext application or the Codestyling Localization Plugin, you analyze your theme’s PHP, a .pot file is created automatically and it is then that you can start creating translation files, one .po and .mo per language.

Also, add a /languages/ folder to your theme (or plugin), rather than attempting to use wp-content/languages.

You might benefit from carefully reading the I18n for WordPress Developers codex article.