believe the most accurate statement is that all the cells have the same genes and all the cells genes are active at the same time. In human body, all the cells have the same DNA and the same genes, but, the difference in these cells is the expressions of these genes which differs from one cell to another depending on the function. Expression of genes means that information from DNA is transcribed and made into protein. For example kidney cells have different proteins from skin cells, despite having the same genes.