1. A method for compiling and executing an application in a system including a Central Processing Unit (CPU) and a Graphic Processing Unit (GPU), the method comprising: receiving a request for compiling the application, the application including CPU source code and GPU source code; generating an execution file in response to the request for compiling by compiling the GPU source code into a GPU virtual instruction; receiving a request for executing the execution file; and executing the execution file by translating the GPU virtual instruction into GPU machine code, in response to the request for executing the execution file.