Allocate the structure on the first call to sys_acct().  After this each
namespace, that ordered the accounting, will live with this structure till
its own death.

Two notes
- routines, that close the accounting on fs umount time use
  the init_pid_ns's acct by now;
- accounting routine accounts to dying task's namespace
  (also by now).
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>