The most accurate comparison of aerobic and anaerobic respiration in humans is:
Aerobic respiration occurs in the cytoplasm and mitochondria, whereas anaerobic respiration occurs only in the cytoplasm.
This statement correctly identifies the locations where each type of respiration occurs in human cells. Aerobic respiration requires oxygen and takes place in the mitochondria, while anaerobic respiration occurs in the cytoplasm and does not require oxygen.