Roughly speaking, processor time, say, 200.75 seconds, means that if only one processor worked on a task, and this processor worked on it all the time, it would take 200.75 seconds. CPU time can be compared with the time of a wall clock, which means the actual time elapsed from the beginning of the task to the end of the task for the clock hanging on the wall of your room.
Both are not interchangeable, and there is no way to convert them into each other, if you do not know exactly how your task was planned and distributed among the kernels of your system. CPU time may be less than wall clock time if the task is distributed among several CPU cores, and this may be longer if the system was under heavy load and your task was temporarily interrupted by other tasks.
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