What can you call a file system if a remote storage is connected via a share (SHARE)?

If a remote storage is connected via a share (for example, SMB/CIFS), the filesystem through which access occurs is usually called a "mounted network filesystem" or simply a "network share".

In Linux, this can be:

• CIFS (Common Internet File System) — a protocol for accessing SMB shares.
• SMBFS — an outdated driver for mounting SMB shares.

An example of mounting a CIFS share:

mount -t cifs //server/share /mnt/share -o username=user,password=pass

Thus, the filesystem through which the remote resource is accessible is called CIFS or SMB, and the mount point is a local directory through which access to remote files occurs.