There is a small tip if you need to add a non latin entry in the host file.
The file itself does not accept any non latin encoding, thus those two example over would not work, but you can bypass the problem with punycode. (Look there for a generator)
A description from Wikipedia of what is punycode;
Punycode is a way to represent Unicode with the limited character subset of ASCII supported by the Domain Name System. For example, “München” (German name for the city of Munich) would be encoded as “Mnchen-3ya”.
That tip would transform our two test domain to that;
ps. Some post referencing that problem in Serverfault : 1, 2