Du warst zu schnell, wollte noch zur Info den gesamten Bascom-Assembler posten für die drei Zeilen:

For N = 0 To 10000000
A = 5 * 2
Next

Code:
;        For N = 0 To 10000000
+00000043:   E080        LDI     R24,0x00         Load immediate
+00000044:   E090        LDI     R25,0x00         Load immediate
+00000045:   E6A1        LDI     R26,0x61         Load immediate
+00000046:   E0B0        LDI     R27,0x00         Load immediate
+00000047:   938D        ST      X+,R24           Store indirect and postincrement
+00000048:   939C        ST      X,R25            Store indirect

loc_49:
+00000049:   E840        LDI     R20,0x80         Load immediate
+0000004A:   E956        LDI     R21,0x96         Load immediate
+0000004B:   E968        LDI     R22,0x98         Load immediate
+0000004C:   E070        LDI     R23,0x00         Load immediate
+0000004D:   E6A1        LDI     R26,0x61         Load immediate
+0000004E:   E0B0        LDI     R27,0x00         Load immediate
+0000004F:   910D        LD      R16,X+           Load indirect and postincrement
+00000050:   911D        LD      R17,X+           Load indirect and postincrement
+00000051:   FB17        BST     R17,7            Bit store from register to T
+00000052:   F41E        BRTC    PC+0x04          Branch if T flag cleared
+00000053:   EF2F        SER     R18              Set Register
+00000054:   EF3F        SER     R19              Set Register
+00000055:   C002        RJMP    loc_58           Relative jump

loc_56:
+00000056:   2722        CLR     R18              Clear Register
+00000057:   2733        CLR     R19              Clear Register

loc_58:
+00000058:   940E0090    CALL    0x00000090       Call subroutine
+0000005A:   F01C        BRLT    loc_5E           Branch if less than, signed ;Adr=
+0000005B:   F011        BREQ    loc_5E           Branch if equal
+0000005C:   940C0067    JMP     loc_67       	   Jump 

;        A = 5 * 2
loc_5E:
+0000005E:   E08A        LDI     R24,0x0A         Load immediate
+0000005F:   93800060    STS     0x0060,R24       Store direct to data space

10:       Next
+00000061:   E6A1        LDI     R26,0x61         Load immediate
+00000062:   E0B0        LDI     R27,0x00         Load immediate
+00000063:   940E006F    CALL    loc_6F           Call subroutine
+00000065:   940C0049    JMP     loc_49           Jump

loc_67:
+00000067:   ; SCHLEIFENENDE  -> WEITER IM CODE

; ¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦ S U B R O U T I N E ¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦¦
loc_6F:
+0000006F:   91ED        LD      R30,X+           Load indirect and postincrement
+00000070:   91FC        LD      R31,X            Load indirect
+00000071:   9631        ADIW    R30,0x01         Add immediate to word
+00000072:   93FC        ST      X,R31            Store indirect
+00000073:   93EE        ST      -X,R30           Store indirect and predecrement
+00000074:   9508        RET                      Subroutine return
das sind dann 26 Words in der Schleife


und jetzt mal in WinAVR:
uint32_t n;
uint8_t a;
for (n=0; n < 10000000; n++)
{
a=TCNT0;
//damit der Compiler es nicht wegoptimiert
}

Code:
;       	for (n=0; n < 10000000; n++)
+0000005C:   E020        LDI     R18,0x00         Load immediate
+0000005D:   E030        LDI     R19,0x00         Load immediate
+0000005E:   E040        LDI     R20,0x00         Load immediate
+0000005F:   E050        LDI     R21,0x00         Load immediate

;          a=TCNT0;
loc_60:
+00000060:   B782        IN      R24,0x32         In from I/O location
+00000061:   5F2F        SUBI    R18,0xFF         Subtract immediate
+00000062:   4F3F        SBCI    R19,0xFF         Subtract immediate with carry
+00000063:   4F4F        SBCI    R20,0xFF         Subtract immediate with carry
+00000064:   4F5F        SBCI    R21,0xFF         Subtract immediate with carry
+00000065:   3820        CPI     R18,0x80         Compare with immediate
+00000066:   E986        LDI     R24,0x96         Load immediate
+00000067:   0738        CPC     R19,R24          Compare with carry
+00000068:   E988        LDI     R24,0x98         Load immediate
+00000069:   0748        CPC     R20,R24          Compare with carry
+0000006A:   E080        LDI     R24,0x00         Load immediate
+0000006B:   0758        CPC     R21,R24          Compare with carry
+0000006C:   F398        BRCS    loc_60          Branch if carry set
das sind dann 12 Words in der Schleife