Fix CUDA implicit data transfer entity creation

Author: wangzpgi

flang/lib/Lower/Bridge.cpp

@@ -4778,7 +4778,13 @@ class FirConverter : public Fortran::lower::AbstractConverter {
               nbDeviceResidentObject <= 1 &&
               "Only one reference to the device resident object is supported");
           auto addr = getSymbolAddress(sym);
-          hlfir::Entity entity{addr};
+          mlir::Value baseValue;
+          if (auto declareOp = llvm::dyn_cast<hlfir::DeclareOp>(addr.getDefiningOp()))
+            baseValue = declareOp.getBase();
+          else
+            baseValue = addr;
+
+          hlfir::Entity entity{baseValue};
           auto [temp, cleanup] =
               hlfir::createTempFromMold(loc, builder, entity);
           auto needCleanup = fir::getIntIfConstant(cleanup);