When you want to compare the CPU performance of iphone with android smartphone, try Benchit!.
Benchit! is a very simple benchmark test program.
You can get "Benchit! for Android" from the Android market,
so you can compare iphone with android performance.
It only shows vales in mili seconds, does not explain how fast it is, you install the benchit! for Android on your Android device and compare the vales by yourself.
Some test results can be seen in its support site.

All jobs are done in foreground thread in order to
test foreground thread performance.
CPU test: calculates pai, which C source code is the very same with the Java code of Benchit! for Android.
Object test: creates lots of arrays and hashs.
Graphic test uses only CGContextRef not OpenGL etc (Benchit! for Android uses Canvas class).
Due to a negative effect on flash memory's life, it does not test file I/O test.