[flang] Check for inappropriate symbols in ACC PRESENT

[eugeneepshteyn]

Fixes #169487

[github-actions]

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[eugeneepshteyn]

@clementval , I saw the issue and thought maybe it could be a quick fix. With this draft change, the output is as follows:

$ flang -c acc-declare-present.f90 -fopenacc
error: Semantic errors in acc-declare-present.f90
./acc-declare-present.f90:5:19: error: 'm' is not an appropriate symbol for PRESENT clause
      !$acc declare present(m)
                    ^^^^^^^^^^
./acc-declare-present.f90:5:27: error: No explicit type declared for 'm'
      !$acc declare present(m)
                            ^

Please let me know if this is reasonable and I'll add a test and continue with this PR.

[clementval]

Yeah that seems reasonable to me