The statement that accurately describes a similarity between the circulatory systems of humans and frogs is:
Both humans and frogs have closed circulatory systems with pulmonary and systemic circulation.
However, it is also important to note that while both have closed circulatory systems, frogs have a three-chambered heart (two atria and one ventricle) which allows some mixing of oxygenated and deoxygenated blood, unlike humans who have a four-chambered heart with complete separation of the two blood types. Therefore, the fourth statement is not accurate regarding the condition for humans.
So, the most appropriate statement in the provided options is the one about having closed circulatory systems with pulmonary and systemic circulation.