time: Add nsecs_to_cputime64 interface for asm-generic

Add nsecs_to_cputime64 interface. This is used in following patches that
updates cpu irq stat based on ns granularity info in IRQ_TIME_ACCOUNTING.

Tested-by: Shaun Ruffell <sruffell@digium.com>
Signed-off-by: Venkatesh Pallipadi <venki@google.com>
Signed-off-by: Peter Zijlstra <a.p.zijlstra@chello.nl>
LKML-Reference: <1292980144-28796-3-git-send-email-venki@google.com>
Signed-off-by: Ingo Molnar <mingo@elte.hu>

Conflicts:
	include/asm-generic/cputime.h
	kernel/time.c