32.45 is most precise . Precise means how many points after decimal is reached. Accurate means how close your measurement of a value is that to the true value. Eg :Say 35cm is the measure of length of a body and a person got the measurement to be 34 . Another person2 got the measurement to be 32.88 . So in this case the first person has an accurate answer as he is close to the true value 35 , but person2 is more precise as he has two decimal places.
