context_tracking: Move guest exit vtime accounting to separate helpers

Provide separate vtime accounting functions for guest exit instead of
open coding the logic within the context tracking code.  This will allow
KVM x86 to handle vtime accounting slightly differently when using
tick-based accounting.

Suggested-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Wanpeng Li <wanpengli@tencent.com>
Co-developed-by: Sean Christopherson <seanjc@google.com>
Signed-off-by: Sean Christopherson <seanjc@google.com>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Christian Borntraeger <borntraeger@de.ibm.com>
Link: https://lore.kernel.org/r/20210505002735.1684165-3-seanjc@google.com

Author: Wanpeng Li

include/linux/context_tracking.h

@@ -137,15 +137,20 @@ static __always_inline void context_tracking_guest_exit(void)
 		__context_tracking_exit(CONTEXT_GUEST);
 }
 
-static __always_inline void guest_exit_irqoff(void)
+static __always_inline void vtime_account_guest_exit(void)
 {
-	context_tracking_guest_exit();
-
-	instrumentation_begin();
 	if (vtime_accounting_enabled_this_cpu())
 		vtime_guest_exit(current);
 	else
 		current->flags &= ~PF_VCPU;
+}
+
+static __always_inline void guest_exit_irqoff(void)
+{
+	context_tracking_guest_exit();
+
+	instrumentation_begin();
+	vtime_account_guest_exit();
 	instrumentation_end();
 }
 
@@ -166,12 +171,17 @@ static __always_inline void guest_enter_irqoff(void)
 
 static __always_inline void context_tracking_guest_exit(void) { }
 
+static __always_inline void vtime_account_guest_exit(void)
+{
+	vtime_account_kernel(current);
+	current->flags &= ~PF_VCPU;
+}
+
 static __always_inline void guest_exit_irqoff(void)
 {
 	instrumentation_begin();
 	/* Flush the guest cputime we spent on the guest */
-	vtime_account_kernel(current);
-	current->flags &= ~PF_VCPU;
+	vtime_account_guest_exit();
 	instrumentation_end();
 }
 #endif /* CONFIG_VIRT_CPU_ACCOUNTING_GEN */