cputime: Librarize per nsecs resolution cputime definitions

The full dynticks cputime accounting that we'll soon introduce
will rely on sched_clock(). And its clock can have a per
nanosecond granularity.

To prepare for this, we need to have a cputime_t implementation
that has this precision.

ia64 virtual cputime accounting already uses that granularity
so all we need is to librarize its implementation in the asm
generic headers.

Also librarize the default per jiffy granularity cputime_t
as well so that we can easily pick either implementation
depending on the cputime accounting config we choose.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Cc: Andrew Morton <akpm@linux-foundation.org>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Li Zhong <zhong@linux.vnet.ibm.com>
Cc: Namhyung Kim <namhyung.kim@lge.com>
Cc: Paul E. McKenney <paulmck@linux.vnet.ibm.com>
Cc: Paul Gortmaker <paul.gortmaker@windriver.com>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Steven Rostedt <rostedt@goodmis.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>