relationship between Current and Voltage to different circuit elements are
1. To Resistor: \(R=\frac{\bar V}{I}\)
2. To Capacitor: \(X_{C}=\frac{\bar V}{\bar I}\)
3. To inductor: \(X_{L}=\frac{\bar V}{\bar I}\)
This shows that a pure resistance within an AC circuit produces a relationship between its voltage and current phasors in exactly the same way as it would relate the same resistors voltage and current relationship within a DC circuit.
Reciprocal of impedance is called as Admittance and units are mhos.