[PATCH 5/6] [GOMP4] OpenACC 1.0+ support in fortran front-end

[Ilmir Usmanov]

     OpenACC 1.0 fortran FE support -- tests.

     gcc/testsuite/gfortran.dg/goacc/
     * goacc.exp: New test directory.
     * branch.f95: New test.
     * continuation-free-form.f95: Likewise.
     * data-clauses.f95: Likewise.
     * data-tree.f95: Likewise.
     * declare-1.f95: Likewise.
     * declare.f95: Likewise.
     * directive-names.f95: Likewise.
     * enter-exit-data.f95: Likewise.
     * host_data-tree.f95: Likewise.
     * if.f95: Likewise.
     * kernels-tree.f95: Likewise.
     * list.f95: Likewise.
     * parallel-kernels-clauses.f95: Likewise.
     * parallel-kernels-regions.f95: Likewise.
     * parallel-tree.f95: Likewise.
     * pure-elemental-procedures.f95: Likewise.
     * reduction.f95: Likewise.
     * sentinel-free-form.f95: Likewise.
     * several-directives.f95: Likewise.
     * sie.f95: Likewise.
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