if test="not(descendant::*[name()=name(current())] | following::*[name()=name(current())])" : following « XPath « XML Tutorial

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2. XPath
3. following

File: Data.xml
<?xml version="1.0" encoding="utf-8"?>
<data>
    <AAA>
      <BBB id="b1">
        <CCC name="q" size="12"/>
        <EEE id="e1">
          <SSS/>
        </EEE>
        <CCC weight="45"/>
        <CCC/>
      </BBB>
    </AAA>
    <AAA>
      <EEE id="e2"/>
      <CCC>
        <DDD/>
        <DDD/>
      </CCC>
    </AAA>
</data>
File: Transform.xslt

<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet
      version="1.0"
      xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

    <xsl:template match="/">
      <TABLE border="1" width="90%">
        <xsl:apply-templates select="//*"/>
      </TABLE>
    </xsl:template>
    <xsl:template match="*">
      <xsl:if test="not(descendant::*[name()=name(current())] | following::*[name()=name(current())])">
        <TR>
          <TD>
            <xsl:value-of select="name()"/>
          </TD>
          <TD>
            <xsl:apply-templates select="." mode="list"/>
          </TD>
        </TR>
      </xsl:if>
    </xsl:template>
    <xsl:template match="*" mode="list">
      <xsl:for-each select="//*[name()=name(current())]/*">
        <xsl:value-of select="name()"/>
      </xsl:for-each>
    </xsl:template>
</xsl:stylesheet>  

Output:

<?xml version="1.0" encoding="UTF-8"?><TABLE border="1" width="90%"><TR><TD>data</TD><TD>AAAAAA</TD></TR><TR><TD>BBB</TD><TD>CCCEEECCCCCC</TD></TR><TR><TD>SSS</TD><TD/></TR><TR><TD>AAA</TD><TD>BBBEEECCC</TD></TR><TR><TD>EEE</TD><TD>SSS</TD></TR><TR><TD>CCC</TD><TD>DDDDDD</TD></TR><TR><TD>DDD</TD><TD/></TR></TABLE>