bsdacct: turn the acct_lock from on-the-struct to global

Don't use per-bsd-acct-struct lock, but work with a global one.

This lock is taken for short periods, so it doesn't seem it'll become a
bottleneck, but it will allow us to easily avoid many locking difficulties
in the future.

So this is a mostly s/acct_globals.lock/acct_lock/ over the file.

Signed-off-by: Pavel Emelyanov <xemul@openvz.org>
Cc: Balbir Singh <balbir@in.ibm.com>
Cc: "Eric W. Biederman" <ebiederm@xmission.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>