[Patch, Fortran] CAF dep (2/3): Move code around, prepare for more locking support

[Tobias Burnus]

I claim that it is part 2 of 3 of the "CAF dep" series, but the patch 
has nothing to do with it, except that it is in the way.

Technically, it just moves code from trans-intrinsic.c to trans-expr.c 
and makes it available. Additionally, I support the case "offset == 
NULL_TREE", which is supposed to be used with lock variables, where we 
know that the coarray offset is always zero. That's used by my 
incomplete local lock patch.

Build and regtested (as part of the series) on x86-64-gnu-linux.
OK for the trunk?

Tobias
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