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No. The CPU means Central Processing Unit. This is the main processor of the computer. A system unit is the hole unit (or personal computer).
It is often incorrectly called the CPU or processor. Some call it the "brains" of the computer. These days, the "system unit" is the main part of the computer, the "box" part of it. To be more specific, "motherboard" may be the term you are looking for, and it is the main part of the computer located inside the case.
Two components that must use the same front side bus speed are the processor and the system board. However, modern computer system boards support a range of FSB speeds and hence a range of processors.
The system unit, or base unit or the teacher or your fat mom
It depends how far down the rabbit hole you wish to travel. At the top most level the basic computer has a motherboard which houses the basic components of a computer, you can have the CPU, Memory, BIOS, GPU, Network card, and a soundcard. Along with alot of other components. Not all of the above are necessary and in all computers. Even lower down the rabbit hold you can get into the sub components such as the MTU and others. But assuming CPU, Memory, BIOS, GPU, Network card, and a soundcard are the core components should stter you wrong.