This "resistance" to AC current flow is called impedance and can be capacitive or inductive or purely resistive in nature. Think of impedance as being the long side (hypotenuse) of a right triangle with the resistance as the base and the capacitive or inductive component at a right angle to it. The magnitude if the capacitive component is inversely proportional to the frequency of the voltage while the magnitude of the inductive component is proportional to it.