sched/cpuacct: Initialize root cpuacct earlier

Now we don't need cpuacct_init(), and instead we just initialize
root_cpuacct when it's defined.

Signed-off-by: Li Zefan <lizefan@huawei.com>
Cc: Tejun Heo <tj@kernel.org>
Acked-by: Peter Zijlstra <peterz@infradead.org>
Link: http://lkml.kernel.org/r/51553834.9090701@huawei.com
Signed-off-by: Ingo Molnar <mingo@kernel.org>