How do moss leaves and fish differ? how are they the same?

Moss leaves and fish are different in that, the moss leave is a producer, that is, it produces its own food through photosynthesis while the fish is a consumer, it feeds on foods that are not produced by it.  
Both moss and fish are the same in the sense that both have cell as their basic unit of life, that is, they both possess cells.

70% of the world is made up of water and 2.5% of it is fresh. Thus, 1% is easily accessible. 

The answer is 1%.