If you want to build a backlink for a Chinese website that has Chinese content, indeed, it will count as a backlink.
But keep this in mind: If an English speaker comes to the Chinese Website Through the English "Backlinks" and sees the Chinese content= Bounce Rate 100%
This is just an example.
The backlink counts - though it might be considered spam at some point due to the lack of "the same language content"
Basically it won't have any positive effect upon the respective website, even more than that, it might affect in a negative way by the time.