time: add function to convert between calendar time and broken-down time for universal use

There are many similar code in kernel for one object: convert time between
calendar time and broken-down time.

Here is some source I found:
  fs/ncpfs/dir.c
  fs/smbfs/proc.c
  fs/fat/misc.c
  fs/udf/udftime.c
  fs/cifs/netmisc.c
  net/netfilter/xt_time.c
  drivers/scsi/ips.c
  drivers/input/misc/hp_sdc_rtc.c
  drivers/rtc/rtc-lib.c
  arch/ia64/hp/sim/boot/fw-emu.c
  arch/m68k/mac/misc.c
  arch/powerpc/kernel/time.c
  arch/parisc/include/asm/rtc.h
  ...

We can make a common function for this type of conversion, At least we
can get following benefit:

1: Make kernel simple and unify
2: Easy to fix bug in converting code
3: Reduce clone of code in future
   For example, I'm trying to make ftrace display walltime,
   this patch will make me easy.

This code is based on code from glibc-2.6

Signed-off-by: Zhao Lei <zhaolei@cn.fujitsu.com>
Cc: OGAWA Hirofumi <hirofumi@mail.parknet.co.jp>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Ingo Molnar <mingo@elte.hu>
Cc: Pavel Machek <pavel@ucw.cz>
Cc: Andi Kleen <andi@firstfloor.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>