In a UTF-8 locale:
smb: \> ls
. D 0 Tue Jan 31 23:32:02 2006
.. DR 0 Thu Apr 15 13:24:39 2004
é 0 Tue Jan 31 23:32:02 2006
Note that size and date is a bit shifted.
Indeed, in UTF-8 encoding, 'é' takes two bytes. But it takes only one displaying character. smbclient should use wcswidth() and others to get the displaying size of unicode strings.
Closing, since performing correct alignment of strings containing multibyte characters is non-trivial, and depending on implementation could potentially break scripts that parse command output.