It's on my list to document better. Here's a brief overview:
Android
- contentDescription - used for uiautomator to locate elements
- resourceId - set in xml
- strings.xml - set via strings.xml
iOS
- accessibility identifier/label/hint - similar to contentDescription on android
- Localizable.strings - similar to strings.xml on android
If you have a localization workflow using a tool such as twine in addition to standardized content descriptions/accessibility identifiers then it's easy to write cross platform tests.