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.