vtime: Explicitly account pending user time on process tick

All vtime implementations just flush the user time on process
tick. Consolidate that in generic code by calling a user time
accounting helper. This avoids an indirect call in ia64 and
prepare to also consolidate vtime context switch code.

Signed-off-by: Frederic Weisbecker <fweisbec@gmail.com>
Reviewed-by: Steven Rostedt <rostedt@goodmis.org>
Cc: Peter Zijlstra <peterz@infradead.org>
Cc: Ingo Molnar <mingo@kernel.org>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Steven Rostedt <rostedt@goodmis.org>
Cc: Paul Gortmaker <paul.gortmaker@windriver.com>
Cc: Tony Luck <tony.luck@intel.com>
Cc: Fenghua Yu <fenghua.yu@intel.com>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>