sched/cputime: Export account_guest_time()

sched/cputime: Export account_guest_time()

In order to prepare for CONFIG_VIRT_CPU_ACCOUNTING_NATIVE=y to delay
cputime accounting to the tick, let's allow archs to account cputime
directly to gtime.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Acked-by: Thomas Gleixner <tglx@linutronix.de>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Christian Borntraeger <borntraeger@de.ibm.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Linus Torvalds <torvalds@linux-foundation.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Michael Ellerman <mpe@ellerman.id.au>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Rik van Riel <riel@redhat.com>
Cc: Stanislaw Gruszka <sgruszka@redhat.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Wanpeng Li <wanpeng.li@hotmail.com>
Link: http://lkml.kernel.org/r/1483636310-6557-5-git-send-email-fweisbec@gmail.com
Signed-off-by: Ingo Molnar <mingo@kernel.org>