我用xslt实现了你想要的东东：
你的xml源文件opResult.xml如下：
<?xml version="1.0" encoding="GB2312"?>
<?xml-stylesheet type="text/xsl" href="opResult.xsl"?>
<ICBCYH>
<opRep>
<opName>NCQueryBalanceListOp</opName>
<opResult>
<retCode>错误返回码 错误描述在errMsg 中</retCode>
<errMsg>错误描述</errMsg>
<PackageID>包序列ID</PackageID>
<userID>企业代码</userID>
<RepReserved1>返回包备用字段1</RepReserved1>
<RepReserved2>返回包备用字段2</RepReserved2>
</opResult>
<opResultSet>
<opResult>
<Account_num>帐号1</Account_num>
<Account_cur>币种1</Account_cur>
<Acc_balance>昨日余额1</Acc_balance>
<Balance>余额1</Balance>
<Usable_balance>可用余额1</Usable_balance>
<Acct_property>帐户属性1</Acct_property>
<RepReserved3>返回包备用字段31</RepReserved3>
<RepReserved4>返回包备用字段41</RepReserved4>
</opResult>
<opResult>
<Account_num>帐号2</Account_num>
<Account_cur>币种2</Account_cur>
<Acc_balance>昨日余额2</Acc_balance>
<Balance>余额2</Balance>
<Usable_balance>可用余额2</Usable_balance>
<Acct_property>帐户属性2</Acct_property>
<RepReserved3>返回包备用字段32</RepReserved3>
<RepReserved4>返回包备用字段42</RepReserved4>
</opResult>
</opResultSet>
</opRep>
</ICBCYH>
我写的xsl文件opResult.xsl如下（它将所有你想要的opResult元素放到opResultSet中，然后放到一个根元素resultRoot中）
<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:fo="http://www.w3.org/1999/XSL/Format">
<xsl:output indent="yes"/>
<xsl:template match="/">
<resultRoot>
<xsl:apply-templates select="ICBCYH/opRep/opResultSet"/>
</resultRoot>
</xsl:template>
<xsl:template match="opResultSet">
<xsl:for-each select="opResult">
<opResultSet>
<Account_num>
<xsl:value-of select="Account_num"/>
</Account_num>
<Account_cur>
<xsl:value-of select="Account_cur"/>
</Account_cur>
<Acc_balance>
<xsl:value-of select="Acc_balance"/>
</Acc_balance>
<Balance>
<xsl:value-of select="Balance"/>
</Balance>
<Usable_balance>
<xsl:value-of select="Usable_balance"/>
</Usable_balance>
<Acct_property>
<xsl:value-of select="Acct_property"/>
</Acct_property>
<RepReserved3>
<xsl:value-of select="RepReserved3"/>
</RepReserved3>
<RepReserved4>
<xsl:value-of select="RepReserved4"/>
</RepReserved4>
</opResultSet>
</xsl:for-each>
</xsl:template>
</xsl:stylesheet>
执行后得到这样的文件，你可以修改一下符合你的要求：
<?xml version="1.0" encoding="UTF-16"?>
<resultRoot xmlns:fo="http://www.w3.org/1999/XSL/Format">
<opResultSet>
<Account_num>帐号1</Account_num>
<Account_cur>币种1</Account_cur>
<Acc_balance>昨日余额1</Acc_balance>
<Balance>余额1</Balance>
<Usable_balance>可用余额1</Usable_balance>
<Acct_property>帐户属性1</Acct_property>
<RepReserved3>返回包备用字段31</RepReserved3>
<RepReserved4>返回包备用字段41</RepReserved4>
</opResultSet>
<opResultSet>
<Account_num>帐号2</Account_num>
<Account_cur>币种2</Account_cur>
<Acc_balance>昨日余额2</Acc_balance>
<Balance>余额2</Balance>
<Usable_balance>可用余额2</Usable_balance>
<Acct_property>帐户属性2</Acct_property>
<RepReserved3>返回包备用字段32</RepReserved3>
<RepReserved4>返回包备用字段42</RepReserved4>
</opResultSet>
</resultRoot>
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2004/12/15 15:57:00
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