[kernel] add the comment of irq.c and timer.c

[supperthomas]

拉取/合并请求描述：(PR description)

[fix the comment of the irq.c and timer.c]

以下的内容不应该在提交PR时的message修改，修改下述message，PR会被直接关闭。请在提交PR后，浏览器查看PR并对以下检查项逐项check，没问题后逐条在页面上打钩。
The following content must not be changed in the submitted PR message. Otherwise, the PR will be closed immediately. After submitted PR, please use a web browser to visit PR, and check items one by one, and ticked them if no problem.

当前拉取/合并请求的状态 Intent for your PR

必须选择一项 Choose one (Mandatory):

• 本拉取/合并请求是一个草稿版本 This PR is for a code-review and is intended to get feedback
• 本拉取/合并请求是一个成熟版本 This PR is mature, and ready to be integrated into the repo

代码质量 Code Quality：

我在这个拉取/合并请求中已经考虑了 As part of this pull request, I've considered the following:

• 已经仔细查看过代码改动的对比 Already check the difference between PR and old code
• 代码风格正确，包括缩进空格，命名及其他风格 Style guide is adhered to, including spacing, naming and other styles
• 没有垃圾代码，代码尽量精简，不包含#if 0代码，不包含已经被注释了的代码 All redundant code is removed and cleaned up
• 所有变更均有原因及合理的，并且不会影响到其他软件组件代码或BSP All modifications are justified and not affect other components or BSP
• 对难懂代码均提供对应的注释 I've commented appropriately where code is tricky
• 本拉取/合并请求代码是高质量的 Code in this PR is of high quality
• 本拉取/合并符合RT-Thread代码规范 This PR complies with RT-Thread code specification

[mysterywolf]

请注意：句子开头大写，结束用句号