cputime: Generalize CONFIG_VIRT_CPU_ACCOUNTING

S390, ia64 and powerpc all define their own version
of CONFIG_VIRT_CPU_ACCOUNTING. Generalize the config
and its description to a single place to avoid
duplication.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Peter Zijlstra <peterz@infradead.org>