According to Amazon,
One EC2 Compute Unit provides the equivalent CPU capacity of a 1.0-1.2 GHz 2007 Opteron or 2007 Xeon processor. This is also the equivalent to an early-2006 1.7 GHz Xeon processor referenced in our original documentation.
According to Google,
GCEU (Google Compute Engine Unit), or GQ for short, is a unit of CPU capacity that we use to describe the compute power of our instance types. We chose 2.75 GQ’s to represent the minimum power of one logical core (a hardware hyper-thread) on our Sandy Bridge platform.
It's hard to make a 1:1 comparison with such a vague description from Google. Assuming Amazon and Google use the same CPUs, this would be as follows:
Using Amazon's Cluster Compute Eight Extra Large Instance as an example, because it defines the CPU and the CU rating.
88 EC2 Compute Units (2 x Intel Xeon E5-2670, eight-core "Sandy Bridge" architecture)
This is 32 logical cores, 2x 8 physical with hyperthreading. With Google's rating of one logical core being 2.75 GQ, this turns out to be in-line with Amazon, being 88 GQ in total.
Again, this is assuming Google and Amazon would use the same CPU (which is likely), and would be impossible to know without an official statement from Google, or a CPU-stat from a running instance.