Question

Are there cells in all organisms including viruses ?

Answer 1

Virus cannot be considered a cell as it is inert outside the host cell. A biosynthetic machinery is absent, there is no system to liberate energy. It cannot grow. It does not divide or reproduce like typical organisms. Instead it multiplies by independent formation of its parts using host machinery and then assembly of parts to produce virus particles.
All other organisms including bacteria contain cells (either unicellular or multicellular).