What is the difference between AC and DC resistance?

                 The property of a substance or material which oppose the flow of electricity through it is called resistance.

                 In Simple words, Resistance in AC circuits is called Impedance. Or

The Overall resistance (Resistance, Inductive reactance and Capacitive reactance) in AC circuits is called Impedance (Z).

Explanation:

When AC Current pass through a wire (resistor, inductor), then current produces a magnetic field across that wire which opposes the flow of AC Current in it along with the resistance of that wire. This oppose cause is called Inductance or Inductance is the property of Coil (or wire) due to which opposes any increase or decrease of current or flux through it. Also, we know that inductance is only exist in AC because the magnitude of current continuously changing

Inductive Reactance X_L, is the property of Coil or wire in an AC circuit which opposes the change in the current. The unit of Inductive reactance is same as Resistance, capacitive reactance i.e. Ohm (Ω) but the representative symbol of capacitive reactance is X_L.

Likewise,

Capacitive Reactance in a capacitive circuit is the opposition to current flow in AC circuits only. The unit of capacitive reactance is same as Resistance, Inductive reactance i.e. Ohm (Ω) but the representative symbol of capacitive reactance is X_C.