Fortran: With OpenACC, ignore OpenMP's cond comp sentinels

[Tobias Burnus]

'!' starts in Fortran a comment (+ fixed-form variants)
OpenACC defines as sentinel "!$acc" (likewise)
But OpenMP has two: Besides "!$omp" there is additionally
"!$ " (with space) to permit conditional compilation.

Currently, -fopenacc also executes the '!$ ' code, which I
think does not make sense.

Hence, this patch ignores it.
Comments? If not, I intent to commit it in the next days

Tobias

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