diff --git a/arch/x86/include/asm/apic.h b/arch/x86/include/asm/apic.h
index 976b86a325e55cedfd28c029455ddecb2c06b6be..c8393634ca0c50ff4f4acb490e3e5c57ffc5ef19 100644
--- a/arch/x86/include/asm/apic.h
+++ b/arch/x86/include/asm/apic.h
@@ -644,6 +644,12 @@ static inline void entering_ack_irq(void)
 	entering_irq();
 }
 
+static inline void ipi_entering_ack_irq(void)
+{
+	ack_APIC_irq();
+	irq_enter();
+}
+
 static inline void exiting_irq(void)
 {
 	irq_exit();
diff --git a/arch/x86/kernel/irq_work.c b/arch/x86/kernel/irq_work.c
index 15d741ddfeeb7c4497e28052e1ad7ea08e68c252..dc5fa6a1e8d640aa8fc407ee3035feb0a1778451 100644
--- a/arch/x86/kernel/irq_work.c
+++ b/arch/x86/kernel/irq_work.c
@@ -10,12 +10,6 @@
 #include <asm/apic.h>
 #include <asm/trace/irq_vectors.h>
 
-static inline void irq_work_entering_irq(void)
-{
-	irq_enter();
-	ack_APIC_irq();
-}
-
 static inline void __smp_irq_work_interrupt(void)
 {
 	inc_irq_stat(apic_irq_work_irqs);
@@ -24,14 +18,14 @@ static inline void __smp_irq_work_interrupt(void)
 
 __visible void smp_irq_work_interrupt(struct pt_regs *regs)
 {
-	irq_work_entering_irq();
+	ipi_entering_ack_irq();
 	__smp_irq_work_interrupt();
 	exiting_irq();
 }
 
 __visible void smp_trace_irq_work_interrupt(struct pt_regs *regs)
 {
-	irq_work_entering_irq();
+	ipi_entering_ack_irq();
 	trace_irq_work_entry(IRQ_WORK_VECTOR);
 	__smp_irq_work_interrupt();
 	trace_irq_work_exit(IRQ_WORK_VECTOR);
diff --git a/arch/x86/kernel/smp.c b/arch/x86/kernel/smp.c
index be8e1bde07aa47ff373f0245e0f4b7d6d2edcfd5..15aaa69bbb5eff9596e49000b38b90abce636052 100644
--- a/arch/x86/kernel/smp.c
+++ b/arch/x86/kernel/smp.c
@@ -170,8 +170,7 @@ static int smp_stop_nmi_callback(unsigned int val, struct pt_regs *regs)
 
 asmlinkage __visible void smp_reboot_interrupt(void)
 {
-	ack_APIC_irq();
-	irq_enter();
+	ipi_entering_ack_irq();
 	stop_this_cpu(NULL);
 	irq_exit();
 }
@@ -265,12 +264,6 @@ __visible void smp_reschedule_interrupt(struct pt_regs *regs)
 	 */
 }
 
-static inline void smp_entering_irq(void)
-{
-	ack_APIC_irq();
-	irq_enter();
-}
-
 __visible void smp_trace_reschedule_interrupt(struct pt_regs *regs)
 {
 	/*
@@ -279,7 +272,7 @@ __visible void smp_trace_reschedule_interrupt(struct pt_regs *regs)
 	 * scheduler_ipi(). This is OK, since those functions are allowed
 	 * to nest.
 	 */
-	smp_entering_irq();
+	ipi_entering_ack_irq();
 	trace_reschedule_entry(RESCHEDULE_VECTOR);
 	__smp_reschedule_interrupt();
 	trace_reschedule_exit(RESCHEDULE_VECTOR);
@@ -297,14 +290,14 @@ static inline void __smp_call_function_interrupt(void)
 
 __visible void smp_call_function_interrupt(struct pt_regs *regs)
 {
-	smp_entering_irq();
+	ipi_entering_ack_irq();
 	__smp_call_function_interrupt();
 	exiting_irq();
 }
 
 __visible void smp_trace_call_function_interrupt(struct pt_regs *regs)
 {
-	smp_entering_irq();
+	ipi_entering_ack_irq();
 	trace_call_function_entry(CALL_FUNCTION_VECTOR);
 	__smp_call_function_interrupt();
 	trace_call_function_exit(CALL_FUNCTION_VECTOR);
@@ -319,14 +312,14 @@ static inline void __smp_call_function_single_interrupt(void)
 
 __visible void smp_call_function_single_interrupt(struct pt_regs *regs)
 {
-	smp_entering_irq();
+	ipi_entering_ack_irq();
 	__smp_call_function_single_interrupt();
 	exiting_irq();
 }
 
 __visible void smp_trace_call_function_single_interrupt(struct pt_regs *regs)
 {
-	smp_entering_irq();
+	ipi_entering_ack_irq();
 	trace_call_function_single_entry(CALL_FUNCTION_SINGLE_VECTOR);
 	__smp_call_function_single_interrupt();
 	trace_call_function_single_exit(CALL_FUNCTION_SINGLE_VECTOR);