Resistance to AC Current Flow
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.
