mklink f:/dir/symlink2file f:/dir/file

mount -t cifs -o file_mode=0600,user=login,pass=passwd //host/share /mountpoint

#mount
//host/share on /mountpoint type cifs (rw,relatime,sec=ntlm,unc=\192.168.0.40share,username=login,uid=0,noforceuid,gid=0,noforcegid,addr=192.168.0.40,file_mode=0600,dir_mode=0755,nounix,serverino,rsize=65535,wsize=65536,actimeo=1,user=login)

#stat -L /mountpoint/symlink2file

  File: `/mountpoint/symlink2file'
  Size: 0               Blocks: 0          IO Block: 16384  regular empty file
Device: 12h/18d Inode: 3659174697239319  Links: 1
Access: (0600/-rw-------)  Uid: (    0/    root)   Gid: (    0/    root)
Access: 2016-01-26 14:34:44.491487300 +0600
Modify: 2016-01-26 14:34:44.491487300 +0600
Change: 2016-01-26 14:45:06.012178900 +0600
 Birth: -