If you're using Microsoft Visual Studio, you'll see that projects generate .lib files. These contain a table of exported symbols, and a table of imported symbols. The imported symbols are resolved against the libraries you link against, and the exported symbols are provided for the libraries that use that .lib (if any).
The code:
struct X
{
virtual void foo();
};
struct Y : X
{
void foo() {}
};
struct A
{
virtual ~A() = 0;
};
struct B: A
{
virtual ~B(){}
};
extern int x;
void foo();
int main()
{
x = 0;
foo();
Y y;
B b;
}