In this paper, a three-dimensional accurate modeling of nematic liquid crystal has been presented for the analysis of reconfigurable reflectarray cells based on liquid crystal. Both single-dipole and multiple-dipoles constructed on a iquid crystal substrate are designed as the reflectarray unit cell. Considering the inhomogeneous and anisotropic effects, the orientation of the liquid crystal molecules at each point of the liquid crystal layer involved in the unit cell under the external electrostatic field is obtained by the finite difference numerical modeling method. Utilizing the accurate modeling results of liquid crystal, the reflection constants of the reflectarray unit cells have been simulated and also have been compared with that of in the conventional model which usually assumes the liquid crystal is homogeneous and isotropic. The error of phase range of the unit cell between the two models can exceed $45^{\circ}$ in the single-resonant unit cell, and is more than $290^{\circ}$ in the multi-resonant unit cell, which will seriously affect the practical application. The permittivity of liquid crystal in the unit cells under different applied voltages also has been calculated and given. Moreover, the gain radiation pattern of the reflectarray consisting of the proposed liquid crystal based double-dipoles is simulated in two models. The simulation results show that, in the accurate modeling, the gain and scanning angle range of the reflectarray obtained by the homogeneous and isotropic model change significantly because the phase-shift of the same unit cell for the incident wave is greatly different in the two models, which indicates that the homogeneous and isotropic model can no longer meet the needs of the design of liquid crystal based multi-dipoles reflectarray. Therefore, the accurate modeling method needs to be considered and can not be ignored when studying and designing liquid crystal based devices.