A pure resistance acts the same on AC circuits (RMS) and DC circuits
A capacitor is made up of two metal plates separated by insulation. A capacitor responds to the rate of change of voltage across the plates, which is the frequency of the AC circuit, this is called capacitive reactance and this is a form of resistance.
Capacitive Reactance = XC = 1/(2*pi*f*c)
where
pi = 3.147...
f = frequency
c = capacitance in farads
An inductor is a coil of wire. An inductor responds to the rate of change of current flowing through the coil, again the frequency of the ac circuit, this is what is called inductive reactance; this is also a form of resistance.
Inductive Reactance = XL = 2*pi*f*L
where
pi = 3.147...
f = frequency
L = inductance in henrys
Ignoring all the other symbols apart from f, which is frequency, you get
Capacitive Reactance is proportional to (∝) XC so ∝ 1/f
And
Inductive Reactance is proportional to (∝) XL so XL ∝ f
Capacitance
As f (frequency) drops to zero, which is DC, XC goes to infinity, so infinite resistance. So as people have said it blocks DC. It is basically an open circuit to steady state DC. If you increase f, XC starts to fall and so becomes a lower resistance the higher the frequency gets, passes AC.
Inductance
As f drops to zero, which is DC, XL drops to zero. So it has no resistance to steady state DC. If you increase f, then the resistance increases and so will start to block or reduce the current through the circuit, blocks AC.
If you combine the capacitive reactance, inductive reactance and resistance you will get impedance, which is an AC circuit