Yes that is fine. Just make the content item and make sure its menu node is in the right place in the hierarchy, but don't create it in the languages for which the page does not exist.
From 7.7 there is better support for this, in the sense that when you're in a language that's not fully translated from the default language, you will see menu nodes in the default language to "fill the gaps" in the second language. (Otherwise the menu can look rather empty).
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Is it possible to have some menu items that only appear in one language and not in another? I tried making the menu item invisible but it makes it invisible in all languages.
Thank you.