[PATCH, fortran] Add gfc_define_builtin_with_spec

[Tom de Vries]

Jakub,

For the oacc kernels patch series I need a fortran builtin with fn spec 
attribute (as mentioned here: https://gcc.gnu.org/ml/gcc/2014-12/msg00001.html ).

Attached patch adds a function gfc_define_builtin_with_spec that allows me to 
define such a builtin.

At this point there's no user yet in trunk, so I've declared it unused.

Bootstrapped and reg-tested on x86_64.

OK for stage 3 trunk?

Thanks,
- Tom
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